Statutory appellate remedy prevails over writ challenge to recovery notice; second rectification application cannot be maintained.

A recovery notice issued pursuant to revised assessment orders under the Tamil Nadu General Sales Tax Act, 1959 was treated as a matter that should first move through the statutory appellate hierarchy. The Court noted that re-quantification disputes arising in rectification proceedings belonged to the departmental remedy structure and held that a second rectification application under Section 55(4) could not be maintained. The writ petition was therefore not entertained on the assessment merits, but liberty was granted to file an appeal, with recovery kept in abeyance pending that appeal.

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Issues: Whether the petitioner could maintain the writ petition against the recovery notice when the revised assessment orders were appealable, and whether the second rectification application under the Tamil Nadu General Sales Tax Act, 1959 could be pursued.

Analysis: The recovery notice arose from revised assessment orders passed under the Tamil Nadu General Sales Tax Act, 1959. The dispute regarding the re-quantification of tax in rectification proceedings was held to be a matter for the departmental hierarchy under the statute. The Court found that a second rectification application under Section 55(4) of the Tamil Nadu General Sales Tax Act, 1959 could not be countenanced. As the revised assessment orders were appealable, the petitioner was directed to pursue the statutory appellate remedy, and the recovery action was directed to remain in abeyance pending such appeal.

Conclusion: The writ petition was not entertained on merits of the assessment dispute, but the petitioner was granted liberty to file an appeal and obtained interim protection against recovery pending disposal of that appeal.

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