Statutory appeal permitted despite alternate remedy, with coercive recovery stayed pending appellate consideration of assessment challenges.

Assessment orders challenged for alleged absence of jurisdictional facts, invalid statutory notice, and breach of natural justice were not examined on the merits because the petitioner was permitted to pursue the statutory appellate remedy. The court allowed the writ petitions to be converted into appeals, noted that some legal issues had not been considered by the first appellate authority, and required compliance with specified conditions before the appeals could be entertained. Coercive recovery was stayed until disposal of the appeals, preserving the petitioner's position while the appellate authority considers the assessment orders.

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Issues: Whether the writ petitions should be entertained despite the availability of an appellate remedy, and whether the petitioner should be permitted to challenge the assessment orders before the appellate authority.

Analysis: The assessment orders were challenged on the ground that the statutory notice and the consequential assessments suffered from legal infirmities, including absence of jurisdictional facts and violation of natural justice. The Court noted that certain legal issues raised by the petitioner had not been considered by the first appellate authority. In the interests of justice, and in view of the bona fide request to pursue the statutory appeal, the Court permitted the petitioner to invoke the appellate remedy against the assessment orders. The Court also directed compliance with specified conditions before the appeals could be entertained and protected the petitioner from coercive recovery until disposal of the appeals.

Conclusion: The writ petitions were not decided on the merits of the tax assessments and the petitioner was granted leave to pursue the statutory appeals against the assessment orders.

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