Alternative statutory remedy barred writ jurisdiction where the tax order was passed after notice and hearing.

A writ petition challenging an order passed after notice and individual hearing was held not maintainable because an effective statutory appeal was available under the tax enactments. The court treated the existence of the appellate remedy as sufficient to decline writ jurisdiction, particularly where the impugned order had been decided on the merits after compliance with directions for hearing. The petitioner was therefore relegated to the statutory appellate forum, and the writ was dismissed on the ground of alternative remedy.

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Issues: Whether the writ petition was maintainable in view of the alternative statutory remedy of appeal.

Analysis: The impugned order had been passed after notice pursuant to directions requiring individual hearing and decision on the merits. In these circumstances, and in view of the availability of an appeal under the relevant tax enactments, the petitioner was relegated to the statutory appellate remedy rather than permitting invocation of writ jurisdiction.

Conclusion: The writ petition was dismissed on the ground of alternative remedy, and the petitioner was directed to pursue the appellate remedy.

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