Assessable value dispute over cylinder rent was left to statutory remedies after writ intervention was refused.

Cylinder rent was challenged as being wrongly included in assessable value under excise law, but the writ petition was dismissed because the assessing authority had not yet decided the issue and the petitioner had adequate statutory remedies. The court therefore declined writ intervention at that stage and left the dispute to the statutory assessment process.

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Outcome: The writ petition challenging inclusion of cylinder rent in the assessable value under excise law was dismissed as the issue had not yet been decided by the assessing authority and the petitioner had adequate statutory remedies.

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