Writ jurisdiction and statutory tax remedies: High Court declined Article 226 review of a best judgment assessment challenge.

Writ jurisdiction under Article 226 was declined because the Tripura Sales Tax Act, 1976 provided an adequate statutory remedy structure through appeal, revision and appeal to the Tribunal. In a challenge to a best judgment assessment and demand notice, the Court applied the settled rule that extraordinary jurisdiction is ordinarily not exercised where the dispute turns on factual reappraisal of turnover, accounts and assessment correctness. The matter was held fit for the statutory forums rather than direct writ interference, and the writ petition was dismissed, leaving the petitioner to pursue remedies under the Act.

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Issues: (i) Whether the writ petition challenging the best judgment assessment and demand notice was maintainable under Article 226 of the Constitution when the Tripura Sales Tax Act, 1976 provided statutory remedies of appeal, revision and appeal to the Tribunal.

Analysis: The assessment dispute arose under the Tripura Sales Tax Act, 1976, which contained a complete remedial framework through appeal, revision and further appeal. The Court applied the settled principle that writ jurisdiction is discretionary and is ordinarily not to be exercised where an adequate and efficacious statutory remedy exists, particularly in tax matters involving disputed facts, quantum of turnover and correctness of assessment. Since the petitioner sought reappraisal of facts and accounts against a best judgment assessment, the matter was one for the statutory forums and not for direct writ intervention.

Conclusion: The writ petition was not maintainable and was dismissed, leaving the petitioner to pursue the remedies provided under the Act.

Final Conclusion: The Court declined to exercise extraordinary jurisdiction under Article 226 in view of the available statutory appellate and revisional remedies, and the assessment challenge failed at the writ stage.

Ratio Decidendi: Where a taxing statute provides an efficacious hierarchy of appeal and revision, the High Court should ordinarily refuse writ intervention in challenges requiring factual reappraisal or assessment scrutiny, unless exceptional grounds such as lack of jurisdiction or breach of natural justice are shown.

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