Alternative statutory remedy bars writ review where hearing was given and natural justice objections fail.

The High Court declined to entertain the writ challenge to the assessment order because an efficacious statutory appeal was available. It also rejected the plea of breach of natural justice, noting that the petitioner's reply had been considered by the Assessing Authority and that an opportunity of hearing had been afforded before the impugned order was passed. The court therefore held that writ jurisdiction was not the proper forum at this stage and granted liberty to pursue the appellate remedy within the time allowed.

---

---

Issues: Whether the writ petition was maintainable in view of the alternative statutory appellate remedy and whether the impugned assessment order was liable to be interfered with on the ground of violation of natural justice.

Analysis: The reply filed by the petitioner was treated as having been considered by the Assessing Authority, and the record disclosed that opportunity of hearing had been afforded before passing the impugned order. In these circumstances, the plea of denial of natural justice was rejected. The Court also held that the petitioner had an efficacious statutory remedy of appeal and that the writ remedy should not be entertained at this stage, with liberty to pursue the appellate remedy within the time granted.

Conclusion: The challenge to the assessment order was not entertained in writ jurisdiction, and the petitioner was relegated to the statutory appellate remedy.

---