Writ jurisdiction declined for disputed facts; statutory appeal and pre-deposit condition directed before tribunal hearing on merits.

Writ jurisdiction was declined where the dispute turned on contested facts arising from assessment and revisional orders, and an effective statutory appeal was available under the Andhra Pradesh General Sales Tax Act. The High Court treated the appellate remedy as the appropriate forum, noted that the assessee had already invoked that remedy, and required compliance with the pre-deposit condition within six weeks. After deposit, the Sales Tax Appellate Tribunal was directed to take the appeal on file and decide it on merits. The writ petition was therefore not entertained on merits and was disposed of in favour of pursuing the statutory appeal.

---

---

Issues: Whether the writ petition should be entertained when the dispute turned on facts and an appellate remedy was available under the Act.

Analysis: The matter involved disputed questions of fact arising out of the assessment and revisional orders, which made writ adjudication inappropriate. An appeal lay before the Sales Tax Appellate Tribunal under section 33 of the Andhra Pradesh General Sales Tax Act, 1957, and the petitioner had already pursued that remedy. The Court therefore declined to entertain the writ petition and instead directed compliance with the pre-deposit condition within six weeks, after which the Tribunal was to take the appeal on file and decide it on merits.

Conclusion: The writ petition was not entertained on merits and was disposed of with a direction to pursue the statutory appeal after pre-deposit.

---