Inherent lack of jurisdiction defeats additional tax levy, and alternative statutory remedy does not bar writ relief.

A levy of additional tax on turnover covered by section 6-A of the Andhra Pradesh General Sales Tax Act was held illegal because, for the relevant assessment years, the statute did not authorise such taxation. The Court treated the demand as one made in the absence of statutory power and therefore as an instance of inherent lack of jurisdiction. It further held that the availability of an appellate remedy did not bar writ relief under article 226 where the taxing authority acted wholly without jurisdiction, and distinguished the Revenue's reliance on Supreme Court authority as dealing with a different factual and legal context.

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Issues: Whether the levy of additional tax under section 5-A of the Andhra Pradesh General Sales Tax Act on turnover relating to purchases under section 6-A for the relevant assessment years was without jurisdiction, and whether the availability of an appeal under the Act barred recourse to article 226.

Analysis: The levy was examined in the context of the then-existing wording of section 5-A and the earlier Division Bench view that additional tax could not be imposed on turnover under section 6-A. The Court treated the impugned levy as one made in the absence of statutory authority for the relevant assessment years and therefore as a case of total inherent lack of jurisdiction. On the question of remedy, the Court held that the rule of alternative remedy did not preclude writ relief where the taxing authority acted wholly without jurisdiction, and distinguished the Supreme Court decision relied upon by the Revenue as dealing with a different situation not involving such inherent lack of power.

Conclusion: The levy of additional tax on the turnover covered by section 6-A was illegal and without jurisdiction, and the writ petition was maintainable under article 226 despite the alternative appellate remedy.

Ratio Decidendi: Where a taxing authority imposes a levy in the absence of statutory power, the action is vitiated by inherent lack of jurisdiction and the existence of an alternative statutory remedy does not bar writ intervention.

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