Alternative statutory remedy bars writ jurisdiction in tax disputes involving contested facts and no exceptional procedural breach.

In tax matters involving disputed factual questions, the High Court will ordinarily decline writ jurisdiction under Article 226 where an effective statutory appellate remedy is available. The Court noted that the assessee had received notice, filed objections, and been given a personal hearing, so the challenge to the revised assessment required fact-finding by the appellate authority rather than intervention in writ proceedings. Recognised exceptions to the alternative remedy rule were found inapplicable because no fundamental procedural violation was shown. The writ petition was therefore held not maintainable, and the assessee was relegated to the statutory appellate forum.

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Issues: Whether a writ petition challenging a revised tax assessment was maintainable under Article 226 of the Constitution of India without exhausting the statutory appellate remedy.

Analysis: The assessment arose from disputed factual questions regarding stock variation and the correctness of the revised levy. The assessee had been issued notice, had filed objections, and had been afforded an opportunity of personal hearing. The Court held that such matters required examination of facts and material before the appellate authority. In tax matters, where the statute provides an effective mechanism of appeal for redress against assessment, reassessment, and penalty orders, the writ court should ordinarily not be invoked. The recognised exceptions to the rule of alternative remedy were held inapplicable on the facts, as there was no demonstrated violation of fundamental procedural requirements warranting bypass of the statutory forum.

Conclusion: The writ petition was not maintainable, and the assessee was relegated to the appellate remedy under the Act.

Final Conclusion: The writ appeal failed, and the challenge to the assessment order could proceed only before the statutory appellate authority.

Ratio Decidendi: Where an effective statutory appellate remedy exists, especially in tax matters involving disputed facts, the High Court will ordinarily decline to exercise writ jurisdiction under Article 226 unless a recognised exception is established.

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