Statutory appeal route preserved as writ petition is disposed of, with appellate consideration subject to timely filing and notice.

The writ petition was disposed of with liberty to the petitioner to pursue the statutory appeal against the assessment order. If the appeal is filed within the stipulated time, the appellate authority is directed to consider it after issuing due notice to the petitioner. The operative effect is that the assessment challenge is to be tested in the statutory appellate forum rather than in writ proceedings, subject to compliance with limitation and hearing requirements.

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Outcome: The writ petition was disposed of with liberty to the petitioner to pursue the statutory appeal against the assessment order, with the appellate authority directed to consider the matter if the appeal is filed within the stipulated time and after due notice to the petitioner.

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