Writ remedy barred by alternative appeal where assessment error was within jurisdiction and fit for appellate scrutiny.

Writ jurisdiction will ordinarily not be invoked against an assessment order when an efficacious statutory appeal is available. The High Court distinguished a wholly jurisdiction order from an alleged erroneous exercise of jurisdiction within the tax framework, and held that the grievance raised was capable of examination by the appellate authority. As no exceptional ground such as breach of natural justice or absence of jurisdiction was shown, the court declined to bypass the statutory hierarchy of remedies and left the petitioner to pursue the appellate remedy against the assessment order.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the availability of an alternative appellate remedy, and whether the assessment order disclosed lack of jurisdiction warranting interference under writ jurisdiction.

Analysis: The challenge to the assessment order was founded on the claim that the transactions could not be taxed and that the assessing authority had acted without jurisdiction. The Court reiterated that writ jurisdiction is ordinarily not exercised where the statute provides an efficacious appellate remedy, except in cases involving enforcement of fundamental rights, breach of natural justice, or orders wholly without jurisdiction. It distinguished between an assumption of jurisdiction where none exists and an erroneous exercise of jurisdiction within the statutory framework, holding that the grievance raised before it fell in the latter category and could be effectively examined by the appellate authority. The Court therefore declined to bypass the statutory hierarchy of remedies.

Conclusion: The writ petition was not entertained and the petitioner was relegated to the appellate authority to challenge the assessment order.

Ratio Decidendi: Where an assessment order is alleged to be erroneous on facts or law, but not demonstrably without jurisdiction, the aggrieved party must ordinarily pursue the statutory appellate remedy and writ relief will not be granted.

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