Writ petition relegated to statutory appeal, with time-bound disposal and interim protection against enforcement of assessment orders.

The writ petition was not taken up for substantive adjudication because the petitioner was relegated to the pending statutory appeal. The HC directed the appellate authority to decide the appeal on merits within a fixed time and ordered the assessing authority's impugned orders to remain in abeyance meanwhile. The Court expressly stated that no view was expressed on the merits of the dispute, leaving the substantive assessment challenge to be considered in the appellate proceedings.

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Issues: Whether the writ petition challenging the assessment proceedings and consequential attachment required substantive adjudication, or whether the petitioner should be relegated to the pending statutory appeal with interim protection.

Analysis: The writ petition was disposed of by directing the appellate authority to decide the pending appeal on merits within a fixed time. Pending such consideration, the orders passed by the assessing authority were directed to remain in abeyance. The Court also made it clear that no view was expressed on the merits of the dispute.

Outcome: The petition was disposed of by granting time-bound consideration of the appeal and interim protection against enforcement of the impugned orders.

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