Assessment revision and alternative remedy: writ declined, but objections to the revision notice were directed to be heard on merits.

Assessment revision was not quashed on merits because an alternative appellate remedy was available and no substantive objections had been filed to the revision notice. The court nevertheless directed that the petitioner be given an opportunity to submit objections, and the assessing authority was required to consider them and pass a fresh order in accordance with law after hearing the petitioner. The practical effect was that writ relief was declined at that stage, but the matter was remitted for consideration on merits through the statutory process.

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Issues: Whether the writ petition challenging the assessment revision order should be entertained when an alternative appellate remedy was available and the petitioner had not filed objections to the revision notice.

Analysis: The assessment order was founded on a prior field audit and a revision notice had already been served. The petitioner sought further time to submit objections, but no substantive objection had been filed before the impugned order was passed. The Court noted that an appellate remedy was available, yet considered that an additional opportunity should be granted in the interest of justice so that the petitioner could place its objections before the assessing authority and have the matter decided on merits after hearing.

Conclusion: The writ petition was not entertained for quashing the assessment on merits and the petitioner was directed to file objections to the revision notice, whereupon the respondent was to consider them and pass orders in accordance with law after hearing the petitioner.

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