Alternate statutory remedy bars writ challenge to assessment order where factual and jurisdictional issues can be decided in appeal.

Where a statute provides an efficacious alternate remedy, the High Court will ordinarily not entertain a writ petition challenging an assessment order. The dispute whether the transaction was taxable under the Bihar Finance Act or the Central Sales Tax Act involved factual and jurisdictional questions that could be examined by the assessing authority and, if needed, in appeal. The availability of an appeal under section 45 of the Bihar Finance Act was a jurisdictional objection that could be raised even at the writ stage. The writ petition was therefore held not maintainable, and the petitioner was relegated to the statutory appellate remedy.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the alternate statutory remedy of appeal.

Analysis: The assessment related to assessment year 1998-99 and had been made under sub-section (5) of section 17 of the Bihar Finance Act, 1981. The Court noted that the dispute as to whether the transaction was assessable under the Bihar Finance Act or the Central Sales Tax Act, 1956, involved factual and jurisdictional questions that could appropriately be examined by the assessment authority and, if necessary, in appeal. The Court further held that the availability of an appeal under section 45 of the Bihar Finance Act, 1981 was a plea going to jurisdiction and could be raised even at the stage of hearing of the writ petition.

Conclusion: The writ petition was not maintainable and the petitioner was relegated to the statutory remedy of appeal under section 45 of the Bihar Finance Act, 1981.

Ratio Decidendi: Where a statute provides an efficacious alternate remedy, the High Court will ordinarily not entertain a writ petition challenging an assessment order, especially when the issues raised can be examined by the statutory appellate authority.

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