9911796707
TMI Blog2022 (12) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... legislative steps as may be required. The Petitioner further seeks issuance of a writ of Mandamus to direct the Respondent to extend the time period for completion of construction projects from five years to seven year under section 90-IBA(2) (b) of the Act. 2. It is the Petitioner's case is that the provisions of section 80-IBA of the Act were enacted vide Finance Act, 2016, to provide a tax holiday to the Real Estate Developers, who the petitioner claims to be representing, and such tax holiday was granted to Real Estate Developers-assessees for constructing affordable housing projects that fulfill the conditions contained in the said provisions of law. It is the Petitioner's case that the said provision was amended from time to time an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 80-IAC of the Act, 1961. In other words, the Petitioner's members claim parity with persons given the benefit of the provisions of section 80-IAC of the Act, and claim that non-extension of the timelines of eligibility beyond 31.03.2022, operates as a discrimination against them. It is further the Petitioner's case that recognizing the impact that the Covid-19 Pandemic had on the real estate industry as a whole, the Ministry of Home Affairs (MHA), Government of India had issued Office Memorandum dated 13.05.2020 to all the Real Estate Regulatory Authorities of the states, advising them to extend registration of Real Estate Projects on the ground of force majeure, in terms of the Real Estate (Regulation and Development) Act, 2016 (' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India for directing the Respondent, or for that matter, the legislature to legislate and extend the timelines in the provisions of section 80-IBA(2)(b) of the Act, 1961 as claimed in the petition. 7. In V.S. Rice and Oil Mills and others v. State of A.P. etc. AIR 1964 SC 1781, the Hon'ble Supreme Court has held..... "This Court has repeatedly pointed out that when a citizen wants to challenge the validity of any statute on the ground that it contravenes Art.14, specific, clear and unambiguous allegations must be made in that behalf and it must be shown that the impugned statute is based on discrimination and that such discrimination is not referable to any classification which is rational and which has nexus with the object intende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asonable relation to the object sought to be achieved by the legislature. (See Special Courts Bill, 1978, Re, (1979) 1 SCC 380, seven-Judge Bench; R.K.Garg v. Union of India, , five-Judge Bench.) It was further held in R.K.Garg case, 1981) 4 SCC 675 : 1981 SCC (Tax) 30, that laws relating to economic activities or those in the filed of taxation enjoy a greater latitude than laws touching civil rights such as freedom of speech, religion etc. Such a legislation my not be struck down merely on account of crudities and inequities inasmuch as such legislations are designated to take care of complex situations and complex problems which do not admit of solutions through any doctrinaire approach or straitjacket formulae. Their Lordships quoted wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vested in courts to issue a writ of Mandamus, it has been held as under:- "What the appellant really wants is a mandate from the court to the competent authority to delete the concerned entry from Schedule A and include the same in Schedule B. We shall not go into the question whether the Government of Himachal Pradesh on its own authority was competent to make the alteration in question or not. We shall assume for our present purpose that it had such a power. The power to impose a tax is undoubtedly a legislative power. That power can be exercised by the legislature directly or subject to certain conditions, the legislature may delegate that power to some other authority. But the exercise of that power, whether by the legislature or by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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