Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus directing the 1st and 2nd respondents to extend the provisions sections 6 and 7 of the taxation and other laws ( Relaxation and Amendment of certain provisions ) Act , 2020 to the Finance ( No.2 ) Act, 2019, so far as it relates to Chapter - V - SVLDRS, 2019 relating to payment of estimated amount determined by the designated Committee so that the petitioner company can pay the said amount on or before 30/12/2020 and consequently directing the respondent 1 to apply the provisions of SVLDRS ( removal of Difficulties ) order 2020 dated 13/03/2020 to the state of Tamilnadu to maintain equality among the states which faced COVID – 19, infection in large scale, enabling the petitioner to pay the estimated amount on or before 31.12.2020 or to file a fresh application from SVLDRS-1 on or before 31.12.2020 and the amount estimated by the Designated committee shall be paid on or before 28.02.2021.