Writ petition maintainability fails when the assessee skips assessment proceedings and an effective statutory appeal is available.

Writ petitions challenging assessment orders were found not maintainable where notice and personal hearing had been fixed, but the petitioner did not appear or pursue the proceedings. The Court declined interference because an effective statutory appellate remedy was available under the tax statute, and no satisfactory explanation was offered for bypassing that remedy. On those facts, the writ petitions were dismissed.

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Issues: Maintainability of the writ petitions in view of the petitioner's failure to participate in the assessment proceedings and the availability of the appellate remedy under the tax statute.

Analysis: The impugned assessment orders were passed after notice and fixation of personal hearing, but the petitioner did not appear before the authority or pursue the proceedings. In these circumstances, the Court held that the writ petitions did not merit interference, particularly when the petitioner had an effective statutory remedy by way of appeal. The Court also noted that the petitioner had not shown any satisfactory explanation for bypassing the appellate remedy.

Conclusion: The writ petitions were not maintainable and were dismissed.

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