Statutory alternative remedy bars writ interference in tax disputes where the appellate route remains effective.

Where a revised tax order is challenged in writ jurisdiction, the availability of an effective statutory appeal ordinarily bars interference, and the writ court will leave the party to the alternate remedy unless exceptional circumstances are shown. The record indicated that the authorities had considered the taxpayer's representations and had already granted substantial relief by reducing the tax liability, so no basis existed to bypass the appellate mechanism. The writ petition was therefore not entertained, and the petitioner was relegated to the statutory appeal remedy.

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Issues: Whether the writ petition was maintainable in view of the availability of an effective statutory appeal, and whether the petitioner should be relegated to the appellate remedy.

Analysis: The petitioner challenged a revised tax order in writ jurisdiction, but the record showed that the authorities had considered the representations and had granted substantial relief by reducing the tax liability. The dispute did not disclose any circumstance justifying bypass of the statutory appellate mechanism. In tax matters, where an appeal lies under the statute, the writ court ordinarily declines interference and leaves the parties to pursue the alternative remedy.

Conclusion: The writ petition was not entertained and the petitioner was relegated to the statutory appeal remedy.

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