Statutory appellate remedy takes priority over writ review in a wealth-tax dispute over enhanced compensation inclusion.

Where an efficacious statutory appeal is already pending, the High Court may decline to examine the merits of a wealth-tax challenge in writ jurisdiction and leave the taxability issue to the appellate authority. The court refused to express any opinion on whether enhanced compensation was includible in the assessment, held that such contentions could be raised before the appellate forum, and directed that authority to decide the appeal in accordance with law and the cited authorities. The writ proceedings were therefore disposed of without adjudicating the substantive tax dispute, and the assessment issues remained open for determination in appeal.

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Issues: Whether the writ petition should be entertained on the question of taxability of enhanced compensation when the statutory appeal against assessment was already pending before the appellate authority.

Analysis: The petition raised a challenge to the inclusion of enhanced compensation in wealth-tax assessment, but the assessment appeal was already pending. The Court declined to express any opinion on the merits of the taxability issue and held that such contentions could be urged before the appellate authority, which was directed to decide the appeal in accordance with law and in the light of the discussion and cited authorities.

Conclusion: The writ petition was not decided on merits and the petitioner was relegated to the pending appellate remedy.

Final Conclusion: The High Court disposed of the writ proceedings by directing the appellate authority to decide the assessment appeal and by leaving the substantive tax issues open for adjudication in that forum.

Ratio Decidendi: Where an efficacious statutory appeal is pending, the High Court may decline to adjudicate the merits of the assessment dispute in writ jurisdiction and require the parties to pursue the appellate remedy.

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