1981 (12) TMI 156

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....t the petitioner. In W.P. No. 3154 of 1980, the petitioner prays for the issue of a writ of certiorari to quash the reassessment order dated 3rd May, 1980, for the assessment year 1975-76 of the second respondent against the petitioner. The second respondent has passed the impugned orders assessing wheels and top rollers manufactured by the petitioner and supplied to the Heavy Vehicles Factory, Avadi, as tractor parts taxable under entry 55 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (hereafter referred to as the Act). The petitioner wants to have the said items manufactured by it taxed at multi-point rate. Mr. A. Devanathan, learned counsel appearing for the petitioner, would state that the wheels and top rollers....

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....onal fact. The learned judges opined as follows: "No doubt the main point urged is one of fact. But if a factual determination on a question tantamounts to the investigation of a jurisdictional fact, then this Court will not refrain from investigating the same and adjudicating upon it. If the result of such an investigation decides a jurisdictional fact which would enable the taxing authorities to assume jurisdiction and bring to tax certain articles, then it cannot be said that no rule at all under article 226 can be issued. Each case has to be decided on its own merits and we are inclined in the instant cases to consider whether the respondent in each of these petitions has the jurisdiction to assess the petitioners as proposed by him ....

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....urt. Occasionally, when patent injustice appears to have been done, and compelling the aggrieved party to resort to statutory remedies will involve not only long delay but harassment, it will be in the discretion of this Court to entertain a petition under article 226 of the Constitution. The language of that article is so wide that by itself it places no limitations as we have just now mentioned, and the reference therein to certain forms of Crown Writs is only by way of illustration. Wide as the powers of this Court are under the article, it has, for that very reason, to place certain restrictions upon itself, the applicability of which is entirely left to its discretion." The question as to whether the wheels and top rollers manufactu....