https://www.taxtmi.com/caselaws?id=49252 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. en-us Mon, 08 Nov 1965 00:00:00 +0530 Tue, 31 Jan 2012 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49252 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. Case-Laws VAT and Sales Tax Mon, 08 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49252