Statutory appellate remedy bars writ review where factual disputes and document-supply objections can be raised before the tribunal.

The writ challenge to a taxing order was treated as unsuitable for writ jurisdiction because the petitioner had already used the statutory appeal and the appellate tribunal remained available to consider all grounds, including alleged denial of relied-upon documents and natural justice concerns. The Court also noted that the revenue had placed the relied-upon documents on record, so the grievance of non-furnishing could not be accepted on the materials before it. As the dispute involved factual controversy, the writ petition was held not maintainable and was dismissed, with liberty to pursue the alternative statutory remedy before the appellate tribunal.

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Issues: Whether the writ petition was maintainable in view of the statutory appellate remedy and whether the challenge based on non-furnishing of relied-upon documents and alleged violation of natural justice could be entertained in writ jurisdiction.

Analysis: The petitioner had already availed the appeal provided under the taxing statute and then approached the writ court. The Court held that the statutory machinery, including the appellate tribunal, remained available to raise all such grounds. It further noted that the revenue had placed on record the documents relied upon and that the grievance regarding non-furnishing of documents could not be accepted on the materials before it. Since the dispute involved factual controversy, it was not suitable for adjudication in writ proceedings.

Conclusion: The writ petition was not maintainable on these facts and was dismissed, with liberty to the petitioner to pursue the alternative statutory remedy before the appellate tribunal.

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