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TMI Blog2022 (12) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... would be required to make out a case for the issuance of a writ of Mandamus in exercise of powers vested in this Court under Article 226 of the Constitution 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. We find the present petition is grossly lacking in sufficient pleadings as would be required from making out a case of discrimination as claimed by the Petitioner. The petition lacks all material particulars required to be stated in the pleadings, to draw some parity or similarity between members of the Petitioner and persons stated to be covered by the provisions of section 80-IAC of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and mandates that, to avail tax holiday, developers are requested to complete the construction of a housing project within five years from receipt of building approvals and, such project should have been approved on or before 31.03.2022. 3. It is further the Petitioner s case that the provision of section 80-IAC of the Act was also enacted under the Finance Act, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vid-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 ( RERA ) and following this advisory, the Maharashtra Real Estate Regulatory Authorities ( Maha-RERA) had issued a similar advisory to extend registration of such projects, which were unable to be completed due to force majeure conditions. It is the Petitioner s claim that the Respondent, being aware of the impact of the Covid-19 Pandemic on the Real Estate Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointed 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 intended to be achieved by the said statute. Judged from that point of view, there is absolutely no material on the record of any of the appeals forming the present group on which a plea under Art.14 can even be raised. Therefore, we do not think it is necessary to pursue this point any further. 8. In State of Orissa And Others vs. Balaram Sahu Ors. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 with approval the observations made by Frankfurter, J. In Morey v. Doud; (1957) 354 US 457- In the utilities, tax and economic regulations cases, there are good reasons for judicial self-restraint if not judicial deference to legislative judgment. The legislature after all has the affirmative responsibility. The Courts have on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 its delegate is an exercise of a legislative power. The fact that the power was delegated to the executive does not convert that power into an executive or administrative power. No court can issue a mandate to a legislature to enact a particular law. Similarly no court can direct a subordinate legislative body t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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