Writ jurisdiction restrained by efficacious statutory appeal where assessment challenge turned on factual disputes and evidence.

A writ challenge to an assessment and forfeiture order was declined because an efficacious statutory appeal was available. The Court noted that the dispute involved factual questions requiring examination of documents and possibly evidence, making the writ forum unsuitable at the first instance. In the absence of any special circumstance justifying immediate writ interference, the petitioner was directed to pursue the statutory appellate remedy instead.

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Issues: Whether the writ petition challenging the assessment and forfeiture order should be entertained when an efficacious statutory appeal was available.

Analysis: The challenge involved factual questions requiring examination of documents and possibly evidence. The statutory scheme provided an appellate forum, and the Court found it inappropriate to bypass that remedy at the first instance. No circumstance warranting immediate writ interference was made out.

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

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