Alternate statutory remedy bars writ challenge where complaint is only inadequate opportunity, not complete denial of hearing.

A writ petition challenging an assessment order was not entertained because a statutory appellate remedy was available. The court noted that the grievance was not a complete denial of hearing, but only alleged inadequate time and an adjournment issue, which could be pursued in appeal. Since the assessment order itself disclosed the alternate remedy and no sufficient reason existed to depart from the normal rule of exhaustion of statutory remedies, the petitioner was left to avail the appellate mechanism.

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Issues: Whether the writ petition challenging the assessment order should be entertained despite the availability of a statutory appeal on the ground of alleged inadequate opportunity and breach of natural justice.

Analysis: The petitioners' assertion that no alternate efficacious remedy was available was found to be incorrect because the assessment order itself indicated a statutory appellate remedy. The Court also noted non-disclosure of the Chartered Accountant's adjournment request and held that the grievance was not of complete denial of opportunity but only of inadequate time, which could be raised in appeal. In the circumstances, the Court saw no reason to depart from the usual rule requiring exhaustion of statutory remedies.

Conclusion: The writ petition was not entertained and the petitioner was left to pursue the statutory appellate remedy.

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