Alternative statutory remedy bars writ review where tax assessment disputes turn on factual re-examination.

Where a substantive statutory appeal is available to re-examine disputed facts and assessment materials, writ jurisdiction will ordinarily not be used to decide the merits of the tax controversy. The Karnataka High Court noted that the dispute over the treatment of chemical fertilizers and fertilizer mixtures involved factual and statutory questions better suited to the appellate authority under the Karnataka Sales Tax Act, 1957. The writ appeal was therefore not entertained on merits, and the appellant was relegated to the alternative statutory remedy, leaving the parties' contentions open before the appellate forum.

---

---

Issues: Whether the writ appeal should be entertained on the merits or the appellant should be relegated to the alternative statutory appellate remedy under the Karnataka Sales Tax Act, 1957.

Analysis: The dispute involved factual and statutory questions arising from assessment and the treatment of chemical fertilizers and fertilizer mixtures under the sales tax scheme. The statutory framework provided a substantive appeal enabling re-examination of facts and material before the appellate authority. In such circumstances, the availability of an efficacious alternative remedy, together with the factual nature of the controversy, weighed against interference in writ proceedings.

Conclusion: The appellant was required to avail the alternative statutory remedy, and the writ appeal was not entertained on merits.

Final Conclusion: The decision leaves the assessment controversy to be examined by the statutory appellate authority, while keeping the parties' legal contentions open.

Ratio Decidendi: Where a substantive statutory appeal is available for re-examination of facts and disputed issues, writ jurisdiction will ordinarily not be invoked to decide the merits of the assessment controversy.

---