Natural justice and writ maintainability in tax assessment: statutory appeal remedy must usually be exhausted first.

A writ challenge to a tax assessment order was found not maintainable where notice had been served inviting objections, no objections were filed before the order, and an effective statutory appeal remedy was available. The Court held that the plea of violation of natural justice and the demand for a further personal hearing were unsustainable on those facts. It further distinguished the cited precedent because, unlike the present matter, the earlier party had sought a personal hearing and had responded to the notice. In fiscal matters, Article 226 is ordinarily not invoked before exhausting the statutory appellate remedy, and the writ petition was dismissed with liberty to pursue the appeal.

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Issues: Whether a writ petition challenging a tax assessment order was maintainable when notice was issued, no objections were filed, and an effective statutory appeal remedy was available.

Analysis: The assessment record showed that notice was served on the petitioner inviting objections, but no objections were submitted before the assessment order was passed. On those facts, the plea of violation of natural justice and the demand for a further personal hearing were found unsustainable. The Court also held that the cited precedent was distinguishable on facts because, unlike the present case, the party there had sought personal hearing and had responded to the notice. In fiscal matters, where the statute provides an appellate remedy, the writ jurisdiction under Article 226 is ordinarily not to be invoked before exhausting that remedy.

Conclusion: The writ petition was not maintainable and was dismissed, with liberty to pursue the statutory appeal.

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