Statutory appellate remedy prevails against assessment orders, with writ intervention limited to exceptional jurisdictional or natural justice grounds.

Writ jurisdiction against assessment orders is generally unavailable where a statutory appellate remedy exists, and it can be invoked only in exceptional cases such as breach of natural justice, lack of jurisdiction, or absence of competence to initiate proceedings. Where those exceptions are not established, the assessment challenge should be pursued through the statutory appeal process. The text also notes that limited interim relief may still be considered to reduce hardship, including a moderated pre-deposit and protection against recovery pending disposal of the appeal.

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Issues: Whether the writ appeals against the assessment orders were maintainable despite the availability of the statutory appellate remedy, and whether limited relief could be granted by directing a reduced pre-deposit and interim protection.

Analysis: The Court held that the statutory remedy of appeal could be bypassed only in exceptional situations, namely violation of natural justice, lack of jurisdiction, or want of competence to initiate proceedings. On the facts, those exceptions were not made out, and the challenge to the assessment orders could not be entertained in writ proceedings. At the same time, the Court found the manner in which the assessing authority dealt with the objections to be unjustified and noted the heavy tax demand, which warranted some relief to avoid hardship.

Conclusion: The writ appeals were not entertained on merits, but the appellant was granted liberty to pursue statutory appeals with 25% pre-deposit, with interim protection against recovery of the remaining demand until disposal of those appeals.

Ratio Decidendi: A writ court will not ordinarily bypass the statutory appellate remedy against an assessment order unless exceptional grounds such as breach of natural justice, lack of jurisdiction, or lack of competence are established.

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