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Case Name : Vakiyath Koya Vs State of Kerala (Kerala High Court)
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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...
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