Assessment without jurisdiction can be quashed in writ proceedings despite statutory remedies under the sales tax law.

An assessment made by an Additional Sales Tax Officer was treated as a nullity because that officer was not among the classes of authorities prescribed under the rules framed under the Sales Tax Act. The statutory scheme limited assessment jurisdiction to specified officers and provided appeals only against assessments made by those authorised officers. On that footing, the assessment lacked authority and was liable to be quashed in writ jurisdiction under Article 226. The availability of ordinary statutory remedies did not bar judicial review where the impugned assessment was made without jurisdiction.

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Issues: Whether the assessment made by the Additional Sales Tax Officer was without jurisdiction and liable to be quashed in writ jurisdiction under Article 226 notwithstanding the statutory remedies under the sales tax law.

Analysis: The assessment was made under the Sales Tax Act by an officer whose designation was not included in the authorities prescribed under the rules framed under the Act. The statutory scheme empowered only the prescribed classes of officers to exercise jurisdiction, and the rules also provided appeals only against assessments made by specified officers. Since the Additional Sales Tax Officer did not fall within the prescribed categories, the assessment could not be sustained as an act done with authority. The existence of ordinary remedies under the Act did not bar recourse to Article 226 where the impugned assessment was made without jurisdiction.

Conclusion: The assessment was without jurisdiction and was rightly quashed; the writ application succeeded in favour of the assessee.

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