Significant delay in filing appeal challenges writ petition's maintainability; Article 226 jurisdiction deemed inappropriate due to alternative remedies.

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....Maintainability of writ petition - gross delay in filing appeal - There are no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time. - HC....