Writ remedy barred after expiry of statutory appeal period against a penalty assessment order under sales tax law.

A writ petition under Article 226 challenging a penalty assessment order was not maintainable where the petitioner failed to pursue the statutory appeal within the maximum limitation period under the Tamil Nadu General Sales Tax Act, 1959. The order was appealable, and the statute provided only a limited further period for condonation of delay; once that period expired, the writ court would not ordinarily examine the merits of the assessment or penalty. The petition was therefore dismissed for failure to exhaust the prescribed appellate remedy within time.

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Issues: Whether a writ petition under Article 226 of the Constitution of India could be entertained against an assessment order imposing penalty when the petitioner had not preferred the statutory appeal within the maximum period of limitation.

Analysis: The order imposing penalty was appealable under the Tamil Nadu General Sales Tax Act, 1959, and the statutory appeal had to be filed within the prescribed period, with only a limited further period available for condonation of delay. The petitioner did not avail that remedy within the maximum permissible time and instead approached the writ court. In view of the settled principle that the High Court should not ordinarily entertain a writ petition challenging an order that was not appealed against within the statutory limitation, no examination on the merits of the assessment or penalty was warranted.

Conclusion: The writ petition was not maintainable and was dismissed.

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