The main legal point established in the judgment is that the Government of NCT of Delhi has the discretion to limit the exemption of food stuffs from the Environment Compensation Charge (ECC) to those reflected in the notifications, and the court cannot direct the inclusion of additional items.

V. KAMESWAR RAO, J.

1. Present petition has been filed by the petitioner with the following prayers:

“It is therefore most respectfully prayed, that this Hon’ble Court may be pleased to:

(I) Issue a Writ, Order or Direction in the nature of mandamus directing the Respondents to implement the notification dated 20/10/2015 in letter and spirits and not to charge ECC on vehicles entering Delhi carrying “edible oil” (an essential commodity) in compliance of order of Hon’ble Supreme Court dated 9/10/2015 to such effect; AND

(II) Pass such other order (s) as deemed fit by this Hon’ble High Court in the facts and circumstances of the case.”

2. It is the case of the petitioner that on October 9, 2015, Supreme Court in IA. Nos. 365/2015 and 345/2015 in W.P.(C) 13029/1985 titled as M.C. Mehta v. Union of India and Ors. issued directions to Government of NCT of Delhi / respondent no.2 to levy “Environment Compensation Charge” “(ECC)” on commercial vehicles entering Delhi and exempt vehicles carrying essential commodities from ECC. In compliance of the order of the Supreme Court, the Department of Environment, Government of NCT of Delhi issued notification dated October 20, 2015 exempting vehicles carrying food stuffs and oil tankers from ECC. The petitioner is based in Gwalior (Madhya Pradesh) and engaged in supply of edible oils to Delhi. On January 18, 2016, petitioner informed the MCD that vehicles carrying “edible oil” an essential commodity are being subjected to ECC by toll agency which frustrates the mandate of the said notification. It is the case that MCD failed to take corrective steps and simply forwarded the matter to the Government of NCT of Delhi / respondent no.2. On September 20, 2016, petitioner had lodged repeat protest to MCD with request to stop ECC on exempted vehicles. Reference is also made to a representation dated September 26, 2016 on similar lines. It is the case of the petitioner that MCD simply forwarded the complaint to the toll agency for comments.

3. Respondent nos. 1 and 2 have separately filed their counter-affidavits. It is the case of the respondent no.1 that its role is limited to collection of toll tax and ECC / Green Tax in compliance of notification issued by the Special Secretary, Environment and transfer the same to the Transport Department, Government of NCT of Delhi on every Friday and the notifications on which the petitioner is seeking exemption has been issued by the Special Secretary (Environment), Government of NCT of Delhi and the respondent no.1 is only carrying out its duties and functioning in accordance with the order of the Apex Court and notification so issued by the Government of NCT of Delhi. Therefore, respondent no.1 does not possess the power to state what is taxable and what is not as it falls under the purview and power of GNCTD.

4. Respondent no.2 has filed a short affidavit wherein in Paras 4 to 8 the following has been stated:

“4. That for implementation of the Supreme Court order dated 09.10.2015 in Interlocutory Application No. 345 of 2015 & No. 365 of 2015 in Writ Petition (Civil) No. 13029/1985, an urgent meeting had been convened on 14-10-2015 under Chairmanship of Deputy Chief Minister, Delhi. The meeting was attended by the Minister (Transport), Minister (Industries / PWD) apart from various officers of the Govt. of NCT of Delhi.

5. That various action points emerging from the order of the Supreme Court regarding imposition of “Environment Compensation charge” were discussed. Based on the discussion held in the meeting, Transport Department vide it’s letter dated 15.10.2015 requested Department of Environment to issue the requisite notification for the levy of Environment Compensation Charge under the relevant provisions of the existing Act / Rules / Regulation, if any, to be collected and deposited by the toll operators of MCD, as per the orders of the Hon’ble Supreme Court. The copy of the letter dated 15.10.2015 is enclosed herewith as Annexure R2-A.

6. That the