Alternative appellate remedy bars writ interference where assessment disputes are factual and no clear natural justice breach is shown.

Writ jurisdiction was held not to be available where the impugned assessment-related order was appealable under the statutory scheme and the dispute turned on factual matters arising from the works contract and supporting documents. The Court found that the authorities had considered the material placed by the petitioner and that no clear breach of natural justice was shown. As an efficacious statutory remedy was available, the petition was not entertained in writ jurisdiction and the petitioner was left to pursue the appropriate appellate remedy.

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Issues: Whether the writ petition was maintainable against the impugned assessment-related order in view of the alternative appellate remedy, and whether any violation of natural justice warranted interference.

Analysis: The impugned order was appealable under the statutory scheme, and the dispute turned on factual matters arising from the works contract and supporting documents. The Court found that the authorities had considered the material placed by the petitioner, and that the grievance did not establish a clear breach of natural justice. In such circumstances, writ jurisdiction was not to be invoked to bypass the efficacious remedy available under the Act.

Conclusion: The Court declined to interfere in writ jurisdiction and dismissed the petition, leaving the petitioner to pursue the appropriate statutory remedy.

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