The points in controversy may be briefly formulated: (1) Are the orders of assessment, which have not been assailed, amenable to challenge under article 226 of the Constitution, or is such jurisdiction inhibited because the regular statutory remedies have not been pursued ? (2) Is the appellant guilty of laches to such an extent that the extra ordinary remedy in writ jurisdiction `l) should not be exercised in his favour? (3) Are the orders of assessments nullities since they are taxes levied on agricultural income, and if so, is the appellant entitled to claim a refund ? (4) Is the Central Board of Direct Taxes charged with any statutory duty to grant refunds even in cases where orders of assessment, though illegal, have been allowed to become final by the wilful default of the assessee ? (5) If justice is on the side of the assessee but law against him, can he seek redressal in a Court on that footing ? We may deal with these points more or less as a package submission but not in the order in which they have been itemised.