Point of Law : To obtain a writ of mandamus, petitioner must show that he has a legal and judicially enforceable right to performance of a legal duty as distinguished from a discretion.

JUDGMENT :

BECHU KURIAN THOMAS, J.

1. The pestilence in the form of Covid-19 has created situations and consequences that are unprecedented. Apart from the health of individuals, every establishment including the Government, has been affected financially and otherwise. Manufacture, consumption and transportation had come to a halt or dwindled, creating ripples in the State economy. Measures introduced as part of national and statewide lockdowns affected the movement of people and goods. Public transportation had to be curtailed and regulated to prevent the spread of the virus. While the Government-run/supported, public transportation could withstand, to a large measure, the perils of the pandemic, the privately run public transportation system could not bear the economic brunt of the circumstances. The present batch of writ petitions brings to the fore, the woes of a certain category of owners of motor vehicles which cater to public transportation.

2. These writ petitions are preferred by owners of stage carriages as well as contract carriages, claiming the benefit of exemption from payment of tax for the period affected by the restrictions and regulations imposed due to Covid-19 pandemic. W.P. (C) No. 2881 of 2022 is treated as the leading case and the facts in the said writ petition alone are narrated for the sake of brevity.

3. W.P. (C) No. 2881 of 2022 is filed by owners of registered stage carriages who allege that due to the restrictions imposed on public transportation, petitioners were not allowed to operate their stage carriages during various periods. Apart from the periods of absolute prohibition in operating the stage carriages, there were other regulations even after lock-down was lifted, like restrictions on operation of vehicles during Saturdays and Sundays, restrictions on operating during certain days through the pattern of odd and even numbers, restrictions on permitting passengers from containment zones to travel, reduction in the number of trips permitted, etc. According to the petitioners, the Justice Ramachandran Commission, which constituted the Fare Revision Committee, had submitted a report to the Government advising the grant of exemption from payment of tax, and despite the above advice, Government exempted the stage carriage operators from payment of tax only minimally, that too for limited periods. Petitioners allege that the lockdown, which caused disruption of all businesses, had a catastrophic impact on stage carriage operators, and the same ought to have been reckoned while considering the question of exemption from tax due under the Kerala Motor Vehicles Taxation Act, 1976 (for short 'the Act').

4. Petitioners further contend that despite the happening of force majeure conditions and despite the Supreme Court’s direction to extend maximum economic benefits to all sectors, the Government ignored the stage carriage operators. Faced with such a dilemma, petitioners submitted representations requesting exemption from payment of tax. However, Government failed to heed their requests and the benefit of tax exemption was declined to the petitioners for the period from 01.07.2021 till 31.03.2022. In the above circumstances, the petitioners have filed the writ petition seeking a direction to the first respondent to exempt private stage carriage operators from payment of tax for the period 01.07.2021 till 31.03.2022 by considering their request and also sought a direction to the first respondent to issue orders on Ext.P3 and Ext.P4 requests for considering the recommendations made by the Fare Revision Committee, a copy of which is produced as Ext.P2.

5. Though the State has not chosen to file a counter affidavit, the second respondent has filed a statement contending that several representations and requests were received by the Government including the advice/recommendation of the Fare Revision Committee, for granting exemption from tax for the stage carriages/contract carriages. The respondents stated that