Writ jurisdiction declined where factual disputes existed, with liberty to pursue appeal on deposit of part of the disputed tax.

A writ challenge to an assessment order and a rectification rejection was not entertained because disputed questions of fact existed and an appellate remedy was available. The court therefore declined to examine the merits in writ jurisdiction and permitted the assessee to pursue the statutory appeal instead. Liberty to file or continue the appeal was made subject to deposit of 25% of the disputed tax within the stipulated time, making the appellate route available on compliance with that condition.

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Issues: Whether the writ petition challenging the assessment order and rectification rejection order should be entertained when disputed questions of fact were involved and an appellate remedy was available; and whether liberty should be granted to pursue the appeal on deposit of part of the disputed tax.

Outcome: The writ petition was not entertained on merits and was disposed of by granting liberty to avail the appellate remedy subject to deposit of 25% of the disputed tax within the stipulated time.

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