Article 226 relief unavailable where export objection was not raised before the assessing authority in sales tax proceedings.

A writ under Article 226 was unavailable to quash sales tax assessment proceedings where the export-in-course-of-trade objection had not been raised before the assessing authority. Certiorari lies only for lack of jurisdiction or an error apparent on the face of the record; the assessing authority had jurisdiction to decide whether the sales were in the course of export, so an incorrect decision on that issue was not a jurisdictional error. Because the point was never put in issue before the authority, no error apparent could be shown, and no ground existed for mandamus or prohibition. Relief under Article 226 was therefore unavailable on the facts.

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Issues: Whether a writ under Article 226 of the Constitution of India could issue to quash sales tax assessment proceedings where the objection that the sales were in the course of export had not been raised before the assessing authority.

Analysis: Certiorari would lie only where the assessing authority acted without jurisdiction or where there was an error apparent on the face of the record. The assessing authority had jurisdiction to decide whether the sales were in the course of export, and even an erroneous decision on that question would not be a jurisdictional error. As the export objection was not raised before the assessing authority, there could be no error apparent on the face of the record in deciding a point that was never put in issue. No ground existed for mandamus or prohibition, and there was no reason to interfere with the exercise of discretion refusing writ relief.

Conclusion: The writ petition was not maintainable on the facts, and the assessee was not entitled to relief under Article 226.

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