Article 226 writ relief cannot seek an abstract mandamus against future goods detention or stock transfer tax demands.

A writ petition under Article 226 seeking a general declaration and omnibus mandamus against detention of goods or demand of advance sales tax on stock transfers was held not maintainable because it was not linked to any specific detention notice or transaction. The court noted that each claimed stock transfer required separate factual scrutiny, and writ jurisdiction cannot be used to obtain an abstract declaration that authorities must act within the statute for all future cases. The petition was rejected.

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Issues: Whether a writ petition under Article 226 of the Constitution of India could be maintained for a general declaratory and omnibus mandamus restraining the authorities from detaining goods or demanding advance sales tax in respect of stock transfers, without reference to any specific detention notice or individual transaction.

Analysis: The relief sought was not tied to any particular goods detention notice or specific transaction. The petition asked for a broad declaration covering future contingencies as well, which the writ jurisdiction under Article 226 is not meant to grant. Each transaction claimed to be a stock transfer required separate scrutiny on its own facts, and a general declaration that the authorities must act within the statute could not be issued in the abstract.

Conclusion: The petition for a general writ of mandamus was not maintainable and was rejected.

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