Writ jurisdiction barred by alternative statutory appeal and substantial delay in challenging final sales tax assessment

Article 226 writ jurisdiction was held unavailable to challenge a final sales tax assessment where the assessee had an adequate statutory appeal but did not pursue it. The challenge was filed more than two and a half years after finalisation of the assessment, and the Court treated the delay and failure to exhaust the statutory remedy as sufficient to deny relief. The Court declined to consider the merits of the broader attacks on the assessment machinery and the relevant rules. The writ petition was therefore not maintainable and was dismissed.

---

---

Issues: Whether the petitioner was entitled to invoke writ jurisdiction under Article 226 to challenge a final sales tax assessment despite an available statutory appeal and substantial delay.

Analysis: The assessment had become final, and the petitioner had an adequate appellate remedy under the Act but did not pursue it. The challenge was brought more than two and a half years after finalisation of the assessment. In these circumstances, the discretionary jurisdiction under Article 226 was not available. The delay and failure to exhaust the statutory remedy were treated as sufficient to deny relief. The Court expressly declined to pronounce on the merits of the additional contentions attacking the validity of the assessment machinery and the relevant rules.

Conclusion: The writ petition was not maintainable in the circumstances and was liable to be dismissed.

---