https://www.taxtmi.com/caselaws?id=163853 A transit pass under the Karnataka Value Added Tax Act, 2003 could not be demanded on the basis of a mere oral request. Section 54 read with Rule 161 required a written application in triplicate in Form VAT-530 to the proper check-post officer, and that mandatory procedure was not followed. Because the statutory precondition for issuance of the pass was not satisfied, the authorities had no obligation to issue it. The mandamus claim therefore failed, reaffirming that a benefit governed by a prescribed application process cannot be claimed without strict compliance with that procedure. en-us Wed, 10 Sep 2008 00:00:00 +0530 Fri, 11 Apr 2014 17:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163853 A transit pass under the Karnataka Value Added Tax Act, 2003 could not be demanded on the basis of a mere oral request. Section 54 read with Rule 161 required a written application in triplicate in Form VAT-530 to the proper check-post officer, and that mandatory procedure was not followed. Because the statutory precondition for issuance of the pass was not satisfied, the authorities had no obligation to issue it. The mandamus claim therefore failed, reaffirming that a benefit governed by a prescribed application process cannot be claimed without strict compliance with that procedure. Case-Laws VAT and Sales Tax Wed, 10 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163853