NARASIMHAM, C. J.

( 1 ) IN this application under Article 226 of the Constitution the validity of the assessment of the petitioner to Sales-tax was challenged. On behalf of the Sales-tax Department, however, Mr. G. K. Misra raised a preliminary objection on the ground that on the facts as stated by the applicant himself he had an alternative remedy by way of regular appeal before the Sales-tax Tribunal and that consequently this Court should not exercise its extraordinary jurisdiction under Article 226.

( 2 ) TO appreciate this preliminary objection it is necessary to refer to certain legislative changes brought about in the sales-tax law. The Orissa Sales-tax Act 1947 (Orissa Act XIV of 1947 hereinafter referred to as the Act) underwent several amendments (including adaptation) consequent on the coming into force of the Constitution. It is unnecessary to refer to them in detail here. It is sufficient to say that prior to 1957 the Sales-tax Officer was conferred power to make assessments to sales-tax and an appeal was provided against his order, to the Assistant Collector of Sales-tax (Sub-section (1) of Section 23 ). The Collector of Sales-tax Orissa was conferred revisional jur