Writ discretion in tax assessment matters: conditional opportunity granted despite available appellate remedy and prior non-response.

A writ petition challenging an assessment order was not examined on merits because the statutory appeal remedy had not been exhausted and the assessee had not responded to the revision notice before assessment. The Court nevertheless exercised writ discretion in favour of a small dealer and granted one further opportunity, subject to payment of 15% of the disputed tax within the stipulated time. On compliance, the impugned order could be treated as a show-cause notice, objections could be filed, a personal hearing would follow, and the matter would be reassessed in accordance with law.

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Issues: Whether the writ petition challenging the assessment order should be entertained despite the availability of an appellate remedy, and whether the petitioner was entitled to a further opportunity to contest the assessment on compliance with a payment condition.

Analysis: The petitioner had not exhausted the statutory appeal remedy and had also failed to respond to the revision notice issued before completion of the assessment. The Court, however, took note of the petitioner's status as a small dealer and exercised its writ discretion to grant one more opportunity. The relief was made conditional upon payment of 15% of the disputed tax within the stipulated time, after which the impugned order could be treated as a show cause notice and objections could be filed, followed by a personal hearing and a fresh assessment in accordance with law.

Conclusion: The writ petition was not entertained on the merits of the assessment, but conditional relief was granted in favour of the petitioner by directing reconsideration of the assessment on compliance with the specified deposit.

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