Alternative statutory remedy bars writ challenge to interest-assessment order in fiscal matters

A writ petition challenging an assessment order levying interest under the Tamil Nadu General Sales Tax Act, 1959 was held not maintainable where a statutory revisional remedy was available. In fiscal matters, writ jurisdiction under Article 226 is ordinarily not invoked before exhausting the remedy provided by the statute. The petition was therefore not entertained and was dismissed, with liberty to pursue the revisional remedy.

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Issues: Whether the writ petition challenging the assessment order levying interest was maintainable when an alternative revisional remedy under the statute was available.

Analysis: The impugned assessment order levied interest under the Tamil Nadu General Sales Tax Act, 1959. A statutory revisional remedy was available under the Act. In fiscal matters, where the statute provides an appellate or revisional remedy, the writ jurisdiction under Article 226 of the Constitution of India is ordinarily not to be invoked before exhausting that remedy.

Conclusion: The writ petition was not entertained and was dismissed, with liberty to the petitioner to pursue the revisional remedy.

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