Efficacious statutory appeal available: Supreme Court declined interference and protected time to pursue the appellate remedy.

Where an efficacious statutory appeal against an assessment order was available, the Supreme Court declined to interfere with the High Court's refusal to intervene. It held that no error of law was shown and left the petitioner free to pursue the appellate remedy. The Court also extended the time for filing the appeal and preserved the petitioner's right to raise all available legal contentions, including limitation. The operative principle is that judicial interference may be withheld when a statutory remedy exists, while time protection may be granted to preserve access to that remedy.

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Issues: Whether interference with the High Court's order was warranted when a statutory appeal against the assessment order was available, and whether time ought to be granted to avail that remedy.

Analysis: The order records that no error of law was shown in the High Court's refusal to interfere and that the petitioner had been left free to challenge the assessment order by way of statutory appeal. The Court also extended the time to file that appeal and preserved the petitioner's right to urge all available legal contentions, including the plea of limitation.

Conclusion: Interference was declined and the petitioner was permitted to pursue the statutory appellate remedy with an extension of time.

Ratio Decidendi: Where an efficacious statutory appeal is available, the Court may decline interference and permit recourse to that remedy with appropriate time protection.

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