Mandamus to implement an unwithdrawn benefit decision: High Court ordered issue of the amended eligibility certificate for tax deferment.

Once a competent authority has taken and communicated a decision conferring a benefit, and that decision has neither been withdrawn nor lawfully superseded, mandamus can compel its implementation. The High Court applied this principle to an amended eligibility certificate for an extended tax deferment benefit, noting that the petitioner had completed the required formalities and that pendency of other subsidy-related matters was not a valid ground to refuse the certificate. The court directed issuance of the certificate within the stipulated time, enforcing the already approved benefit.

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Issues: Whether the petitioner was entitled to a writ of mandamus directing the respondents to issue the amended eligibility certificate for availing the extended tax deferment benefit.

Analysis: The competent State Level Committee had already decided to grant the amended eligibility certificate and that decision had been communicated to the petitioner, who had complied with the required formalities. The only ground for withholding the certificate was pendency of other matters concerning subsidy, but that circumstance was not treated as a valid defence to deny implementation of an unwithdrawn decision already taken in favour of the petitioner.

Conclusion: The petitioner was entitled to the certificate and the writ of mandamus was issued directing the respondents to grant it within the stipulated time.

Final Conclusion: The writ petition succeeded and the petitioner obtained enforcement of the already approved tax deferment benefit.

Ratio Decidendi: Once a competent authority has taken and communicated a decision conferring a benefit, and that decision has neither been withdrawn nor legally superseded, mandamus can issue to compel its implementation.

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