Can a writ of mandamus restrain authorities from enforcing a statute whose validity has not been challenged?

No. So long as the statutory provisions remain unchallenged and hold the field, the Court cannot issue a writ restraining the authorities from discharging the statutory duties cast upon them; that would amount to interdicting them from enforcing a valid subsisting law, which is impermissible in the exercise of writ jurisdiction. No court can direct a Government to refrain from enforcing a provision of law.

Tamil Nadu Motor Vehicles Taxation Act, 1974 — s.4(1) — s.4(1-A) — Eighth Schedule — Lifetime tax — Rules not a precondition — Double taxation — Mandamus — Tamil Nadu Motor Vehicles Taxation Act, 1974 — Eighth Schedule — Rules not a precondition to the levy — Held: The Schedule fixing lifetime tax by the cost and the age of the vehicle is self-contained and constitutes sufficient statutory guidance, so framing fresh Rules is unnecessary; the existing Taxation Rules in any event prescribe the mode of payment and the competent authority. (¶25) Tamil Nadu Motor Vehicles Taxation Act, 1974 — s.4(1) — s.4(1-A) — Prescription not to be imported — Held further: Sub-section (1-A) contains no requirement of prescription by Rules, unlike sub-section (1), and that requirement cannot be imported into it; the provisions on quarterly and half-yearly payment have no bearing on a one-time lifetime tax. (¶26) Mandamus — Vires unchallenged — No direction to refrain from enforcing a law — Held further: So long as a statutory provision stands unchallenged and holds the field, no writ can restrain the authorities from discharging the duties it casts upon them; such a prayer is misconceived. (¶16) Tamil Nadu Motor Vehicles Taxation Act, 1974 — Double taxation — Credit for tax already paid — Held further: Where only the difference is collected after crediting the tax already paid under the earlier regime, the plea of double taxation does not arise. Appeal dismissed. (¶28, ¶29)

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