Statutory appeal remedy bars writ intervention against ex parte assessment; taxpayer granted time to file appeal.

Where an ex parte assessment was challenged for breach of natural justice, the High Court held that writ jurisdiction should not be exercised because the statute provided an appeal under Section 46 of the M.P. Commercial Tax Act and a further appeal to the Tribunal. The petitioner was relegated to the statutory remedy, with liberty to file the appeal within 30 days from receipt of the certified copy. The Tribunal was directed not to reject the appeal on limitation if it is filed within that period.

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Issues: Whether the writ petition challenging the ex parte assessment order was maintainable in view of the availability of a statutory appeal and second appeal.

Analysis: The writ petition assailed the assessment on the ground of violation of natural justice, but the Court noted that the statute provided an appeal under Section 46 of the M.P. Commercial Tax Act and a further appeal to the Tribunal. In those circumstances, the Court declined to exercise extraordinary writ jurisdiction and left the petitioner to pursue the statutory remedy. Liberty was granted to file the appeal within 30 days from receipt of the certified copy, and the Tribunal was directed not to reject it on limitation if filed within that period.

Conclusion: The writ petition was not entertained and the petitioner was relegated to the alternate statutory remedy.

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