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Issues: (i) Whether the writ petition is maintainable to adjudicate disputed questions of fact and in the presence of an alternate remedy by way of statutory appeal; (ii) Whether the petitioner can be granted relief to challenge the assessment order despite delay, and if so on what conditions.
Issue (i): Whether the writ petition is maintainable to adjudicate disputed questions of fact and in the presence of an alternate remedy by way of statutory appeal.
Analysis: The petition raises factual disputes arising from assessment records and declaration forms which require examination on merits. An alternate statutory remedy of appeal before the Appellate Authority exists and was available to the petitioner. The writ petition was filed after the assessment and rectification orders and no interim order had been obtained earlier; factual disputes cannot be resolved in a writ proceeding.
Conclusion: In favour of Revenue.
Issue (ii): Whether the petitioner can be granted relief to challenge the assessment order despite delay, and if so on what conditions.
Analysis: The petitioner's delay in preferring appeal and failure to exhaust the alternate remedy were noted. The court exercised equitable discretion to permit the petitioner to challenge the impugned orders before the Appellate Authority subject to deposit of a portion of the disputed tax, and provided that the Appellate Authority shall entertain and dispose of the appeal without reference to limitation on compliance with the condition. The order also provided for vacating any bank attachment on compliance and allowed recovery proceedings if conditions were not met.
Conclusion: In favour of Assessee (conditional relief granted subject to deposit of 25% of disputed tax and compliance with stipulated conditions).
Final Conclusion: The writ petition is disposed by declining to decide disputed factual issues in writ jurisdiction while granting conditional, equitable relief permitting the petitioner to pursue the statutory appeal out of time upon depositing 25% of the disputed tax and complying with the stated conditions; failure to comply leaves the respondent free to recover the tax as if the petition were dismissed.
Ratio Decidendi: Where disputed questions of fact and an alternate statutory appeal exist, a writ is not the appropriate forum to decide such disputes; however, equitable relief permitting out-of-time appeals may be granted subject to a condition of deposit of a portion of the disputed tax and compliance with prescribed conditions under the taxing statute.
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