Writ not entertained where a final assessment order is appealable; statutory appeal preserved without a limitation objection.

A writ challenge to an order under Section 148A(d) was rendered academic after a final assessment order under Section 147 was passed, because the final order was separately appealable and the writ petition did not assail that order. The court therefore declined to entertain the writ petition in view of the available statutory appellate remedy. At the same time, it protected the petitioner's right of appeal by directing that, if an appeal against the Section 147 order is filed within 30 days, the appellate authority must decide it on merits and not raise limitation.

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Outcome: The writ petition challenging the order under Section 148A(d) was not entertained and was dismissed, as the final order under Section 147 had already been passed and an appellate remedy was available.

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