Statutory appeal remedy prevails where a petitioner is directed to the appellate forum with liberty for interim relief.

The petition was not entertained on the merits, as the petitioner was relegated to the alternate statutory remedy of appeal against the assessment order. Liberty was preserved to seek interim relief before the appellate authority and to raise all contentions there, so the dispute was left to be determined in the appellate forum rather than in writ proceedings.

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Outcome: The Petition was disposed of by relegating the Petitioner to the alternate statutory remedy of appeal against the assessment order, with liberty to seek interim relief and raise all contentions before the appellate authority.

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