Writ interference barred by alternate appeal remedy, while expired provisional attachment could not survive beyond its statutory period.

Writ interference was declined where the assessment order and rectified assessment order were appealable, leaving the assessee to pursue the statutory appellate remedy. The Court also did not examine the challenge to provisional attachment of immovable property on merits because the attachment order had already outlived its statutory period and was no longer in operation. To enable use of the appellate remedy, the Court directed supply of a copy of the original assessment order.

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Issues: Whether the writ court should interfere with the assessment and rectified assessment orders, and whether the provisional attachment of immovable property could survive after the expiry of its statutory period.

Analysis: The assessment order and the rectified assessment order were appealable orders, and the Court declined to examine their legality in writ jurisdiction. The request for interference with the attachment action was also not pursued on merits because the provisional order had outlived its statutory time period and was no longer in operation. The Court directed supply of a copy of the original assessment order to enable the petitioner to avail the statutory appellate remedy.

Conclusion: The Court declined writ interference, directed supply of the assessment order, and left the petitioner to pursue the available appeal remedy.

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