Effective statutory appeal remedy bars writ interference in tax assessment disputes over taxable turnover and penalty.

Where an effective statutory appellate remedy exists in tax matters, the High Court should ordinarily decline writ interference and require the assessee to pursue the appeal route. The court noted that disputes over the taxability of dyes and chemicals in a works contract, including computation of taxable turnover and levy of penalty, were matters better examined by the appellate authority on the available record. As the challenge was directed against assessment orders and statutory appeals remained available, the writ appeals were not entertained on merits and the assessee was relegated to the statutory forum, with limitation protection directed by the writ court.

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Issues: Whether the writ appeals against the assessment orders were liable to be interfered with in view of the availability of an effective statutory appeal remedy, and whether the dispute on computation of taxable turnover and levy of penalty should be examined in writ jurisdiction.

Analysis: The assessment orders related to taxability of dyes and chemicals used in works contract. The Court noted that the statute provided an appellate remedy, and that in tax matters the normal rule is that writ jurisdiction should not be invoked when an efficacious alternative remedy exists. The Court also noted that the question whether the assessment orders had properly reflected the extent of dyes used and the quantum of liability was a matter for the appellate authority on the available record. The Court further observed that the challenge raised on the merits of the assessment did not justify interference when statutory appeals were still available.

Conclusion: The writ appeals were not entertained on merits, and the appellants were relegated to the statutory appellate remedy. The challenge to the assessment orders failed.

Final Conclusion: The Court affirmed the dismissal of the writ petitions and left the assessee to pursue statutory appeals, with the limitation exclusion directed by the writ court.

Ratio Decidendi: Where an effective statutory appellate remedy exists, particularly in tax matters, the High Court should ordinarily decline writ interference and require the aggrieved party to exhaust the statutory forum.

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