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2011 (4) TMI 1242 - HC - VAT and Sales TaxWhether the date of commencement of commercial production under the Incentive Scheme of 2001 be extended? Held that:- It is by now well-settled that to issue a writ of mandamus, there must be existence of a legal right in the petitioner and corresponding legal duty on the respondent. It is also well-settled that writ of mandamus is not a writ of course, or a writ of right, but is, as a rule, a discretionary remedy. Existence of a legal right in the petitioner and corresponding legal duty on the respondent are the conditions precedent for issuing mandamus. In other words, it is often stated that mandamus is employed to enforce a duty, the performance of which is mandatory or imperative and not optional or discretionary with the authority concerned. We also find that previously, the scheme was extended twice. The same was general and not in individual cases. Under the circumstances, when we find that the Government refused to extend the benefits of the scheme in favour of the petitioner, being an individual case, we do not see any reason to grant any mandamus. It is not even the case of the petitioner that any individual extensions were granted by the State. Petition dismissed.
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