This judgment dismisses a writ petition under Article 226 seeking a writ of mandamus to compel the Commissioner of Commercial Taxes to consider a representation for waiver of Entry Tax. The court held no statutory duty existed as no provision conferred authority to grant waiver or a right to claim it.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P. No.9003 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.11.2023
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.9003 of 2021 and W.M.P. No.9537 of 2021
Tvl.Tamil Nadu Vanigar Sangankalin Peramaippu, Represented by its President Thiru. K.M.R.Karthikeyan, 3/1227, Sattur Road, Viruthunagar 626 001.
... Petitioner
Vs.
The Commissioner of Commercial Taxes, Ezhilagam, 2nd Floor, Chepauk, Chennai 600 005.
...Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus to direct the respondent to consider and pass an order on the representation dated 15.02.2021 on the file of the respondent.
For Petitioner : Mr.A.S.Mujibur Rahman For Respondent : Mrs.E.Ranganayaki Additional Government Pleader
ORDER
1/4
W.P. No.9003 of 2021
The writ petition is filed praying for a writ of mandamus to direct the respondent viz., the Commissioner of Commercial Taxes to examine the claim of waiver of Entry Tax.
3. The learned counsel for the petitioner submitted that the representation of the petitioner ought to have been considered by the Commissioner and in view of the failure to dispose the representation, mandamus would lie.
4. Heard both sides. Perused the material on record.
2/4
W.P. No.9003 of 2021
respondent inasmuch the petitioner is unable to point to any provision whereby
the Respondent has authority to grant waiver much less a statutory right being vested with the petitioner to claim waiver of Entry Tax. It is well settled that a writ of mandamus can be granted only in a case where there is a statutory duty imposed upon the officer concerned and there is a failure on the part of that officer to discharge the statutory obligation. Therefore, in order that a mandamus be issued to compel the authorities to do something, it must be shown that there is a statute which imposes a legal duty and the aggrieved party has a legal right under the statute to enforce its performance.1
6. In view of the same, the writ petition stands dismissed. However, the petitioner is at liberty to seek redressal of its grievance before the appropriate forum/ authority. No costs. Consequently, connected miscellaneous petition is closed.
08.11.2023
Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No spp/shk
MOHAMMED SHAFFIQ, J.
spp/shk
1 Union of India v. C. Krishna Reddy, (2003) 12 SCC 627
3/4
W.P. No.9003 of 2021
To:
The Commissioner of Commercial Taxes, Ezhilagam, 2nd Floor, Chepauk, Chennai 600 005.
W.P. No.9003 of 2021 and W.M.P. No.9537 of 2021
08.11.2023
4/4
1 issue framed by the court
Whether the High Court can issue a writ of mandamus directing the Commissioner of Commercial Taxes to examine a representation for waiver of Entry Tax in the absence of a statutory duty or right regar
Colour shows how this judgement treated each authority
Union of India v. C. Krishna ReddyReferred
(2003) 12 SCC 467 · Who else cites this
Tvl. Tamil Nadu Vanigar Sangam Peramaippu
The Commissioner of Commercial Taxes, Ezhilagam
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
