Writ jurisdiction cannot bypass a time-barred statutory appeal against assessment orders under sales tax law.

Article 226 writ jurisdiction was held not to be an ordinary route for challenging assessment orders after expiry of the statutory appeal period under the Kerala General Sales Tax Act. Because an effective appellate remedy with a 30-day limitation was available, a belated writ would bypass the statutory limitation scheme and the normal appellate process. The writ petition was therefore not maintainable, and the denial of exemption was left undisturbed.

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Issues: Whether writ jurisdiction under Article 226 could be invoked to challenge assessment orders after expiry of the statutory period of appeal under section 34 of the Kerala General Sales Tax Act, 1963.

Analysis: The challenge was directed against assessment orders passed years earlier, while an effective statutory appeal remedy with a prescribed limitation period of 30 days was available. Entertaining the writ petition at such a belated stage would permit circumvention of the statutory limitation scheme and allow the petitioner to avoid the ordinary appellate process. Writ jurisdiction is meant to prevent injustice, not to defeat or bypass statutory remedies and time limits.

Conclusion: The writ petition was not maintainable as a belated challenge to the assessment orders and the denial of exemption was not interfered with.

Ratio Decidendi: Article 226 will not ordinarily be used to nullify the effect of a statutory appeal remedy by allowing a time-barred challenge to assessment orders.

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