Statutory appeal remedy and limited deemed assessment fiction bar writ interference in assessment dispute.

The writ petition was declined because an effective statutory appeal remedy was available, and the pre-deposit requirement did not justify bypassing it. The assessment order was found to be within the assessing authority's competence under the Madhya Pradesh VAT Act and the Entry Tax Act, so no patent lack of jurisdiction was shown for interference under Article 226. The deemed assessment fiction under Section 20-A(1B) was treated as limited in scope and not extending to exclude the remaining assessment powers under Section 20. The challenge that the order was antedated was left for consideration by the appellate authority.

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Issues: Whether the writ petition was maintainable in the face of the statutory appeal remedy, and whether the deemed assessment scheme under Section 20-A(1B) of the Madhya Pradesh Value Added Tax Act, 2002 excluded the assessment powers under Section 20(5) of that Act.

Analysis: The order impugned was passed under the assessment powers conferred by Section 20(5) of the Madhya Pradesh Value Added Tax Act, 2002 and Section 13 of the Entry Tax Act, 1976. The statutory scheme provided an appeal under Section 46 of the Madhya Pradesh Value Added Tax Act, 2002, and the burden of pre-deposit did not justify bypassing that remedy. The deemed assessment scheme under Section 20-A(1B) only created a legal fiction for a limited purpose and could not be extended to treat the dealer as exempt from the remaining provisions of Section 20. Since the order was within the competence of the assessing authority and no patent lack of jurisdiction was shown, interference under Article 226 of the Constitution of India was not warranted. The dispute as to whether the order was antedated was left for the appellate authority.

Conclusion: The writ remedy was declined and the petitioner was relegated to the statutory appeal.

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