JUDGMENT :

FIRDOSH P. POONIWALLA, J.

RULE. Rule made returnable forthwith and heard finally by consent of the parties.

2. By the present Petition, the Petitioner is seeking the following final reliefs :-

“(a) this Hon’ble Court be pleased to issue a writ of mandamus directing the Respondents to take steps as per law and discharge their statutory duty by executing the warrants of distress/recovery certificates dated 26.11.2021, 20.12.2021, 22.12.2021, 21.02.2023, 27.02.2023 and 02.03.2023 issued by the Petitioner and more specifically mentioned in para 20 hereinabove.”

3. The Petitioner is a statutory body incorporated under the Delhi Municipal Corporation Act, 1957, (“the DMC Act”) having the responsibility of monitoring, upgrading and developing civic amenities which are entrusted to it under the statute as detailed in the DMC Act. One of the functions with which the Petitioner is entrusted is Toll Tax Collection from the commercial vehicles entering Delhi from 124 toll points around Delhi, which is also one of the main sources of its revenue under Section 113 (2)(g) of the DMC Act