Mandamus at check-post refused where no specific tax demand or actionable order was shown.

A writ of mandamus to restrain check-post authorities from insisting on tax payment on agency purchases was refused because no specific actionable order or demand was shown. Although payments had been made under protest on interception of vehicles, the record did not establish a pleaded cause of action for a blanket writ. If the authorities acted under section 42 of the TNGST Act, 1959 without a reasoned order, the appropriate remedy was to challenge that action before the competent authorities when it arose. In the absence of an assailable order, the extraordinary writ jurisdiction was not invoked.

---

---

Issues: Whether a writ of mandamus could be issued directing the check-post authorities not to insist on payment of tax on agency purchases without issuing notice or an order under section 42 of the TNGST Act, 1959.

Analysis: The petitioner sought a general restraint against insistence on tax payment at the check-post on the footing that the transactions were agency purchases and that no sales tax was payable. The record showed that payments had already been made under protest on interception of vehicles, but there was no pleaded or established cause of action warranting a blanket direction. If the respondent had acted under section 42 of the TNGST Act, 1959 without a reasoned order, the proper course was to challenge such action before the appropriate authorities when an occasion arose. In the absence of a specific actionable order or demand fittingly assailable in the writ proceedings, the extraordinary remedy sought could not be granted.

Conclusion: The request for mandamus was rejected and the writ petition was dismissed.

---