1. Heard Sri Aloke Kumar learned counsel for petitioner.

2. Learned counsel for petitioner, states that there is a power vested with the State Government under Section 14 (1)(e) of U.P. Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as "Act 2007") to utilise the fund, exclusively for development or facilitating the trade, commerce and industry in the State which shall include providing finance, aids, grants and subsidies for creating developing and maintaining pollution free environment in the concerned area.

3. Relying on the same, petitioner claimed that he is installing a Pollution Treatment Plant and for that purpose requisite finance must be provided by State Government. However, after going through the provision carefully, we find that it is a power vested in State to utilise its fund in a particular manner but it does not confer any individual right upon anyone to enforce or compel the Government to provide the said fund to individuals for discharge of various functions enshrined in the aforesaid Act.

4. It is well settled that a writ of mandamus would lie only if the petitioners are enforcing a legal right and the respondents, who are under s