Writ jurisdiction and statutory remedy: High Court refused Article 226 relief due to delay, acquiescence, suppression, and alternate appeal.

Writ jurisdiction under Article 226 is ordinarily not exercised where the petitioner has delayed approach to the Court, acquiesced in the proceedings, suppressed material facts, or has an adequate statutory appellate remedy. The High Court noted that the assessments had already been made, the petitioners had pursued appeals under the Income-tax Act, and the record indicated attempts to avoid service of the assessment order and demand notice. It held that even an allegation going to the root of jurisdiction does not by itself justify interference on the writ side when the dispute can be taken before the taxing authorities. The petitions were dismissed and the Court declined to exercise writ jurisdiction.

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Issues: Whether the writ petitions should be entertained under Article 226 of the Constitution of India in view of the petitioners' delay, acquiescence, suppression of material facts, and availability of the statutory appellate remedy.

Analysis: The petitions were filed long after the impugned notice, assessment had already been made, the petitioners had preferred appeals under the Income-tax Act, and the record showed attempts to avoid service of the assessment order and demand notice. The Court held that the jurisdiction under Article 226 is discretionary and is ordinarily not exercised where the aggrieved party has an adequate and efficacious statutory remedy, especially when there is undue delay, acquiescence, or suppression of material facts. It further held that even a challenge said to go to the root of jurisdiction does not by itself compel interference on the writ side when the dispute can be pursued before the taxing authorities.

Conclusion: The Court declined to exercise writ jurisdiction and dismissed the petitions.

Ratio Decidendi: Writ jurisdiction under Article 226 will ordinarily not be invoked where the petitioner has delayed approach to the Court, has acquiesced in the proceedings, or has an adequate statutory remedy before the revenue authorities.

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