Alternative appellate remedy bars writ jurisdiction where the assessment order is appealable under the statutory scheme.

Where the impugned assessment order was appealable under the statutory scheme, writ jurisdiction was not entertained at that stage because the petitioners had an adequate alternative appellate remedy. The High Court therefore declined to examine the writ petitions on merits and directed the petitioners to pursue the prescribed appeal instead.

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Issues: Whether the writ petitions were maintainable when the impugned assessment order was an appealable order under the statutory scheme.

Analysis: The impugned order was found to be appealable. In such circumstances, the Court declined to entertain the writ petitions at that stage and considered it appropriate to direct the petitioners to pursue the statutory appellate remedy instead of invoking writ jurisdiction.

Conclusion: The writ petitions were not entertained and the petitioners were relegated to the alternative remedy of appeal.

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