Statutory appellate remedy bars writ review where sales tax assessment raises disputed factual and legal questions.

A writ challenge to an assessment under the Karnataka Sales Tax Act, 1957 was not entertained because an efficacious statutory appeal was available and the dispute turned on mixed questions of fact and law. The controversy involved the applicability of composition under Section 17(6), Section 5(B) and the VI Schedule, as well as the nature of the underlying contracts and classification of turnover items, matters that could not be satisfactorily resolved in writ proceedings. The petitioner was relegated to the appellate forum and left to pursue the statutory appeal.

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Issues: Whether the writ petition challenging the assessment order was maintainable when an efficacious statutory appeal was available and the controversy involved disputed and mixed questions of fact and law.

Analysis: The assessment related to liability under the Karnataka Sales Tax Act, 1957, including composition under Section 17(6) and the applicability of Section 5(B) and the VI Schedule. The challenge required examination of the nature of the underlying contracts and whether particular turnover items fell within the scheduled entries, which could not be satisfactorily resolved in writ proceedings. In view of the availability of an appellate remedy under the statute, the petitioner was relegated to the appeal forum.

Conclusion: The writ petition was not entertained and was dismissed, leaving the petitioner to pursue the statutory appeal.

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