Alternative remedy futility justified writ relief, with res judicata rejected and assessment orders set aside for refund.

Writ jurisdiction under Article 226 remained available despite statutory appeal and revision remedies because departmental instructions had already predetermined the outcome, making those remedies a futile formality. The alternative-remedy objection therefore failed, and the Court held that the petitioners could not be forced to pursue ineffective appellate channels. The plea of res judicata was also rejected because the earlier writ had not decided the present dispute on merits, and the current petition additionally challenged the assessment orders themselves. The assessment orders were therefore liable to be set aside, and the tax collected under them was refundable.

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Issues: Whether the writ petition was maintainable despite the existence of statutory appeal and revision remedies when departmental instructions had already foreclosed any real relief, and whether the assessment orders and tax collected thereunder were liable to be quashed and refunded.

Analysis: The challenge to maintainability on the ground of alternative remedy failed because the record showed that the departmental stand had been predetermined by instructions directing the assessing authorities to levy sales tax on the relevant preparations. In such a situation, an appeal or revision would be an empty formality, since the appellate and revisional authorities were bound to act consistently with the same instructions. The plea of res judicata was also rejected because the earlier writ petition had not decided the present matter on merits and, in any event, the present petition additionally sought quashing of the assessment orders. The Court therefore found no bar to exercise of writ jurisdiction under Article 226 and no reason to compel the petitioners to pursue futile statutory remedies.

Conclusion: The writ petition was maintainable, the preliminary objections failed, and the assessment orders were liable to be set aside with refund of the tax collected.

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