Statutory appellate remedy protected as writ challenge to assessment order was deferred and limitation time extended.

A writ challenge to an assessment order was not examined on merits because the petitioner was directed to pursue the statutory appellate remedy. The High Court protected the petitioner's access to appeal by ordering exclusion of the period during which the writ petition remained pending for limitation purposes, and by granting additional time to file the appeal before the appellate authority. The assessment-related dispute was therefore left to be considered in the statutory appeal, with limitation safeguarded by the court's directions.

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Issues: Whether the writ petition challenging the assessment order should be entertained on merits, and whether the petitioner should be relegated to the appellate remedy with protection against limitation.

Analysis: The assessment-related challenge was not decided on merits. The petitioner was directed to pursue the statutory appeal, and the period during which the writ petition remained pending was directed to be excluded for computing limitation, with a further period granted to approach the appellate authority.

Outcome: The writ petition was disposed of by relegating the petitioner to the appellate remedy and extending the time to file the appeal.

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