2015 (12) TMI 50 - HC - VAT and Sales Tax

Maintainability of petition - Who can file the appeal - Held that - It is well settled that, in order to invoke the extraordinary remedy under Article 226 of the Constitution of India, there must be a constitutional or statutory or legal or customary right recognized under law and that there should be a infringement to his personal rights - Court is not inclined to entertain the writ petition - Decided against assessee.

Summary

Issues:
1. Justification for the Association to file the writ petition.
2. Requirement of a legal right for invoking Article 226 of the Constitution.
3. Precedents establishing the need for a personal or individual right for filing a writ petition.
4. Exercise of power under Article 226 and issuance of a Writ of Mandamus.

Analysis:
1. The judgment addresses the issue of the justification for the Association to file a writ petition. It emphasizes that only a person aggrieved by the Amendment Act, specifically the FL-3 license holder, has the standing to challenge the Act. The court cites the principle that no one can seek a mandamus without a legal right and highlights the necessity for a cause of action by a person directly affected by the legal grievance to file a writ petition.

2. The judgment delves into the requirement of a legal right for invoking Article 226 of the Constitution. It references various legal precedents to establish that the existence of a right and its infringement are fundamental to the exercise of the High Court's jurisdiction under Article 226. The court emphasizes that the right enforceable under Article 226 must typically be the personal or individual right of the applicant, as outlined in significant Supreme Court decisions.

3. The analysis further explores precedents that emphasize the need for a personal or individual right for filing a writ petition. The court cites cases where the Supreme Court held that the party seeking relief through a writ petition must demonstrate a legally invaded or threatened right, with the existence of a right forming the foundation of a petition under Article 226. The judgment underscores that the powers under Article 226 should be sparingly used and only in cases where a person's rights have been significantly infringed without alternative remedies available.

4. Lastly, the judgment discusses the exercise of power under Article 226 and the issuance of a Writ of Mandamus. It refers to a Supreme Court decision highlighting that the court's authority to issue writs is based on the infringement of a party's rights under Part III of the Constitution, emphasizing that the existence of a right is crucial for the court to exercise jurisdiction under Article 226. Consequently, the court dismisses the writ petition, emphasizing the importance of the existence of a right in favor of the person invoking the writ jurisdiction.