Writ jurisdiction over ultra vires tax levy remains open where statutory authorities cannot decide validity beyond their powers.

A writ petition under Article 226 remained maintainable where the challenge went to the validity of the tax levy itself as ultra vires and without authority of law. The sales tax authorities under the Orissa Sales Tax Act had no jurisdiction to decide that issue, so the High Court erred in insisting on exhaustion of departmental remedies before entertaining the writ petitions. The objection based on alternate remedy was therefore rejected, the dismissal was set aside, and the matters were remitted for disposal in accordance with law.

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Issues: Whether a writ petition under Article 226 could be entertained to challenge sales tax assessment orders on the ground that the levy was without authority of law and ultra vires, notwithstanding the availability of remedies under the Orissa Sales Tax Act.

Analysis: The Court held that the question whether the levy was ultra vires and without authority of law was outside the jurisdiction of the sales tax authorities under the Orissa Sales Tax Act. Since that issue could not be effectively decided by the statutory authorities, the High Court erred in insisting upon exhaustion of internal remedies before entertaining the writ petitions.

Conclusion: The objection based on non-exhaustion of remedies was rejected, and the writ challenge was held maintainable.

Final Conclusion: The appeals succeeded, the High Court's dismissal was set aside, and the matters were remitted for disposal in accordance with law.

Ratio Decidendi: Where the validity of a tax levy is challenged as ultra vires and beyond statutory authority, the existence of departmental remedies does not bar recourse to writ jurisdiction if the statutory authorities lack jurisdiction to decide that question.

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