Efficacious alternate remedy bars writ review of disputed tax assessment when statutory appeal remains available.

Where an efficacious statutory appellate remedy is available against a sales tax assessment, the aggrieved party must ordinarily pursue that remedy and raise all factual and legal objections before the appellate forum. The High Court will not ordinarily exercise writ jurisdiction to examine disputed assessment issues in such circumstances. The writ petition was therefore not maintainable and was rejected for failure to exhaust the alternate remedy.

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Issues: Whether the writ petition was maintainable when an effective statutory appellate remedy was available.

Analysis: The challenge related to assessment of tax liability under the sales tax , but the petitioner had not exhausted the statutory appeal mechanism. The Court reiterated that where an efficacious alternate remedy exists, the aggrieved party must ordinarily pursue that remedy and place all factual and legal grievances before the appellate forum. In such circumstances, the High Court will not exercise writ jurisdiction to examine disputed assessment issues.

Conclusion: The writ petition was not maintainable and was rejected on the ground of availability of an effective alternate remedy.

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