https://www.taxtmi.com/caselaws?id=99934 In tax assessment matters, the availability of a statutory appeal ordinarily makes Article 226 relief inappropriate, especially where the dispute turns on factual inquiry; the High Court should not act as an original or appellate assessing authority, and the writ petition should not have been entertained. Where the assessing officer had not decided whether the sales were in the course of import under Article 286(1)(b) and the relevant facts were incomplete or unascertained, the High Court should not determine that question in writ proceedings. The proper course was to remit the matter for fresh factual determination and decision according to law. en-us Fri, 12 Feb 1965 00:00:00 +0530 Thu, 14 Aug 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99934 In tax assessment matters, the availability of a statutory appeal ordinarily makes Article 226 relief inappropriate, especially where the dispute turns on factual inquiry; the High Court should not act as an original or appellate assessing authority, and the writ petition should not have been entertained. Where the assessing officer had not decided whether the sales were in the course of import under Article 286(1)(b) and the relevant facts were incomplete or unascertained, the High Court should not determine that question in writ proceedings. The proper course was to remit the matter for fresh factual determination and decision according to law. Case-Laws VAT and Sales Tax Fri, 12 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99934