High Court of Bombay

CREDAI-BANM Vs. Union of India

MANU/MH/4521/2022

23.12.2022

Direct Taxation

Court cannot direct a legislature to enact a particular law

By present Writ Petition under Article 226 of the Constitution of India, 1950, the Petitioner seeks issuance of a writ of Mandamus to direct the Respondent-Union of India to extend the date of availing deductions by assessees under Section 80-IBA of the Income Tax Act, 1961 (IT Act) from 31st March, 2022 to 31st March, 2023, by taking necessary executive 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 IT Act.

The Petitioner's claim to be discriminated against, on the basis that its members are similarly situated to persons covered under the provisions of section 80-IAC of the Act. No court can direct a legislature to enact a particular law. Similarly, when an executive authority exercises a legislative power by way of subordinate legislation pursuant to the delegated authority of a legislature, such executive authority cannot be asked to enact a law which he has been empowered to do under the delegated legislative authority.

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 the Act.

Further, on applying the ratio laid down by the Supreme Court in Supreme Court Employees' Welfare vs. Union of India, this Court would not exercise its jurisdiction under Article 226 of the Constitution of India, to issue a writ of Mandamus to the Respondent and much less to the legislature, directing the legislation in the nature sought by the Petitioner in the reliefs claimed in the petition. No writ of Mandamus would lie to direct the legislature. Petition dismissed.

Tags : Legislative steps Time Extension

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