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Issues: (i) whether the writ court's interference in the tax assessment was sustainable when an alternative statutory appeal was available and the governing law had changed; (ii) whether the assessee should be relegated to the statutory appellate remedy with protection against limitation and pre-deposit objections.
Issue (i): whether the writ court's interference in the tax assessment was sustainable when an alternative statutory appeal was available and the governing law had changed.
Analysis: In tax matters, writ jurisdiction is to be exercised with restraint. The legal position governing the dispute had since been settled by the Full Bench, removing the controversy that had earlier persuaded the single judge to interfere. Since the writ court had not gone into the factual questions, and the assessee had an efficacious statutory remedy, adjudication on merits in the writ appeal was considered unnecessary.
Conclusion: The interference by the writ court was set aside, and the Revenue succeeded on this issue.
Issue (ii): whether the assessee should be relegated to the statutory appellate remedy with protection against limitation and pre-deposit objections.
Analysis: The Court considered it appropriate to permit recourse to the statutory appeal because the assessee had been pursuing relief before the writ court and the legal position had changed after conflicting decisions were resolved. To ensure the appeal was effectively heard, directions were issued that the appellate authority should not reject it on limitation and should decide it on merits without insisting on pre-deposit.
Conclusion: The assessee was permitted to pursue the statutory appeal, and the appellate authority was directed to entertain it on merits without limitation or pre-deposit objections.
Final Conclusion: The writ appeal ended with the writ order being set aside and the parties left to work out the dispute before the statutory appellate forum, with procedural safeguards for a merits-based hearing.
Ratio Decidendi: In tax disputes, where an efficacious statutory appeal is available and the governing legal controversy has been settled, writ interference may be declined and the party relegated to the appellate remedy with appropriate procedural protection.
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