Statutory appellate remedy for an appealable assessment order was held adequate, so the writ petition was not entertained.

The writ petition against the assessment order was not entertained because the order was held to be appealable under the statutory scheme. The Court found that the earlier direction only required the authority to act expeditiously and had preserved the right to pursue further appeals or revisions, so the statutory appellate remedy was not illusory. The petitioner was allowed to raise all available arguments before the appellate authority, and the petition was disposed of with a direction to file the appeal within the time granted by the Court.

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Issues: Whether the writ petition should be entertained against the assessment order, or the petitioner should be relegated to the statutory appellate remedy.

Analysis: The impugned assessment order was held to be appealable under the statutory scheme. The Court noted that the earlier direction only required the authority to proceed expeditiously and expressly preserved the availability of further appeals or revisions. In these circumstances, the apprehension that the appellate remedy would be illusory was rejected, and the petitioner was permitted to raise all available arguments before the appellate authority. The petition was disposed of with a direction to file the appeal within the time granted by the Court.

Conclusion: The writ petition was not entertained on merits and the petitioner was directed to pursue the statutory appeal.

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