https://www.taxtmi.com/caselaws?id=296844 Article 226 relief is ordinarily declined where the taxing statute provides a complete appellate hierarchy and the assessee has already pursued that remedy. The High Court should interfere only in exceptional cases such as a jurisdictional defect, challenge to vires, breach of natural justice, or a patent error causing grave injustice. A merely wrong interpretation of the charging provision does not by itself strip the assessing authority of jurisdiction. On that basis, writ interference was not appropriate because the statutory remedy was available and already availed, and no exceptional ground was shown. en-us Wed, 03 Nov 1965 00:00:00 +0530 Mon, 09 Aug 2021 11:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296844 Article 226 relief is ordinarily declined where the taxing statute provides a complete appellate hierarchy and the assessee has already pursued that remedy. The High Court should interfere only in exceptional cases such as a jurisdictional defect, challenge to vires, breach of natural justice, or a patent error causing grave injustice. A merely wrong interpretation of the charging provision does not by itself strip the assessing authority of jurisdiction. On that basis, writ interference was not appropriate because the statutory remedy was available and already availed, and no exceptional ground was shown. Case-Laws Income Tax Wed, 03 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296844