Case Law Details
Vakiyath Koya Vs State of Kerala (Kerala High Court)
Facts- These writ petitions are preferred by owners of stage carriages as well as contract carriages, claiming the benefit of exemption from payment of tax for the period affected by the restrictions and regulations imposed due to Covid-19 pandemic.
Petitioners are seeking a writ of mandamus to the State Government to exempt stage carriage operators from payment of tax under the Act for certain periods.
Conclusion- In the decision in Mani Subrat Jain and Others v. State of Haryana and Others [(1977) 1 SCC 486], it was observed that to obtain a writ of mandamus, the petitioner must show that he has a legal and judicially enforceable right to the performance of a legal duty as distinguished from a discretion. Similarly, it was held in the decision in State of Bihar and Others v. Amrendra Kumar Mishra [(2006) 12 SCC 561], that a writ of mandamus cannot be issued on the basis of mere sympathy.
In view of the above, a writ of mandamus cannot be issued to the Government to grant tax exemption for the stage carriages or contract carriages as sought for by the petitioners.
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