Division Bench of this Court in M/s.Amurtham Petroleum Agency Vs. The Additional Deputy Commercial Tax. Puducherry reported in 2016-VIL-254-Madras, wherein it is pointed out that in the said batch of cases, one of the writ petitioners was the Indian Oil Corporation Limited, who were entitled to claim C-Form declaration. Their dealer, who were impleaded as fourth respondent in the writ petition, filed a writ petition and sought writ of mandamus to direct the first respondent to issue Form C Declaration to the fourth respondent in the said writ petition. The Hon'ble Division Bench considered the issue relating to locus standi and in Paragraph 30 of the judgment, it was observed that it is not open to the Government of Puducherry to contend that they have nothing to do with the Oil Corporations and that these Corporations have no locus to question the refusal of the Puducherry Authorities to issue 'C' form declarations. Relying on these observations the learned counsel for the petitioner would submit that the writ petition is maintainable and the petitioner be permitted to amend the prayer. As rightly pointed out by the learned senior counsel appearing for the official respondents in Paragraph 90 of the judgment, the Hon'ble Division Bench held that when the authorised dealers have committed default, which is also not recoverable from these oil corporations, they cannot seek the issuance of a writ of mandamus to compel the issue of C- Declaration Forms. Therefore, it has to be held that this writ petition is not maintainable at the instance of the petitioner, both for the relief sought and the amendment prayed for.
