Statutory appellate remedy bars writ interference in electricity duty disputes involving mixed questions of fact and law.

A writ challenge to electricity duty assessment and recovery under the U.P. Electricity (Duty) Act and Rules was not treated as maintainable where a specific appellate remedy existed under Rule 13-A and the dispute turned on mixed questions of fact and law. The court noted that issues such as meter installation, cessation of generating sets, and verification of auxiliary consumption required factual examination by the statutory forum. In fiscal matters, writ jurisdiction is ordinarily not used to bypass an efficacious appeal mechanism. The petitioner was therefore directed to pursue the prescribed appellate remedy, with interim status quo protection and liberty to appeal within time.

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Issues: Whether the writ petition challenging the electricity duty assessment and recovery proceedings was maintainable in view of the statutory appeal remedy and the disputed factual controversy.

Analysis: The assessment and recovery arose under the U.P. Electricity (Duty) Act 1952 and the U.P. Electricity (Duty) Rules 1952, which provided a specific appellate remedy under Rule 13-A. The challenge depended on disputed facts, including whether the petitioner had installed and maintained meters, whether old generating sets had ceased to operate, and whether auxiliary consumption could be verified on the material before the authority. In matters of fiscal liability, where a complete statutory machinery exists and the controversy turns on mixed questions of law and fact, writ jurisdiction is ordinarily not invoked in substitution of the prescribed appeal.

Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the statutory appeal remedy. The issue was answered against maintaining immediate writ interference and in favour of recourse to the appellate forum.

Final Conclusion: The assessment dispute was left to be examined by the competent appellate authority, with interim status quo protection and liberty to file an appeal within the time granted.

Ratio Decidendi: Where a fiscal statute provides an efficacious appellate remedy and the controversy involves disputed or mixed questions of fact and law, writ jurisdiction should ordinarily not be used to bypass the statutory mechanism.

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