1994 (8) TMI 17

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.... J.--Vide this order, two writ petitions (Civil Writ Petitions Nos. 6834 and 6835 of 1990), are being disposed of as identical questions arise therein. The first writ has been filed by Mrs. Sunena Garg and the other by Mr. K. K. Garg. The first writ petition relates to the assessment year 1988-89 and the other to the assessment year 1987-88. The returns were filed and in the first case the asse....

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....ble and this court should not interfere under article 226 of the Constitution. After hearing counsel for the parties, we are of the view that efficacious alternative remedy is available under the provisions of the Act by filing a reply to the notice and return and if any fresh assessment is framed, to challenge the same by filing appeals, etc. When the facts are disputed it would not be appropriat....

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....cts on the basis of which the jurisdiction of the authority taking action under the statute is questioned are disputed, it would not be appropriate to interfere in the exercise of the powers under article 226 of the Constitution. The parties should be relegated to the remedy available under the statute to raise disputed questions of fact on the merits as well as on the question of jurisdiction. " ....