TITAGHUR PAPER MILLS CO. LTD. vs STATE OF ORISSA

The Supreme Court held that the petitioners could not challenge the assessment orders under Article 226 of the Constitution as the Orissa Sales Tax Act, 1947 provides a complete machinery for redress, including appeals under Section 23. The Court emphasized that the phrase 'made under the Act' pertains to the provenance of the assessment, not its legal accuracy. The petitioners were required to utilize the statutory appeal process rather than seeking extraordinary jurisdiction, leading to the dismissal of their petitions.