Compounded sales tax instalments cannot be altered by writ where the statute prescribes monthly payment and default consequences.

Compounded sales tax under the Kerala General Sales Tax Act, 1963 had to be paid in the monthly instalments prescribed by section 7(15), and default attracted the consequences in section 23(3). A writ of mandamus could not be issued because the petitioners had no legal right to insist on a different instalment schedule and the State had no corresponding duty to alter the statutory mode of recovery. An earlier Division Bench order was treated as fact-specific and not as laying down any general right to instal payment contrary to the statute.

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Issues: Whether the petitioners were entitled, as of right, to a direction under Article 226 of the Constitution of India permitting payment of the compounded sales tax in instalments contrary to the monthly instalment mode prescribed by the Kerala General Sales Tax Act, 1963.

Analysis: The statutory scheme required payment of the compounded tax under section 7(15) in monthly instalments, and default attracted the consequences provided by section 23(3). A writ of mandamus lies only where there is a legal right in the petitioner and a corresponding legal duty in the respondent. Since the petitioners had no legal right to insist upon a different instalment schedule and the State had no duty to alter the statutory mode of recovery, the Court could not issue a direction contrary to the statute. The earlier division bench order was treated as a case-specific order passed on its own facts and not as laying down any general rule conferring such a right.

Conclusion: The petitioners were not entitled to instalment facility as a matter of right, and the prayer for such relief was rejected.

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