Assessment order was challenged by assessee by way of writ petition. On writ the Court held that  the  assessee had alternate remedy of appeal available under Act.  However, assessee had not made any averment in writ petition regarding alternate remedy. There was no statement about no alternate or efficacious remedy not being available to assessee.Since assessee had alternate and efficacious remedy to question impugned assessment order, alternate statutory remedy could not be bypassed so casually and without disclosing full and correct facts.  Writ petition was dismissed with liberty to assessee to avail alternate remedy available under Act.