Ajay Chandrakar vs. State Of Chhattisgarh

Held

The Court noted that both the petitioners and the respondents acknowledged that subsequent developments had rendered the writ petition infructuous. Consequently, the Court disposed of the writ petition as withdrawn on the ground of being infructuous. No specific findings were made on the merits of the issues raised, nor was any ratio decidendi established. The operative direction was to dispose of the petition as withdrawn.

Facts

This Public Interest Litigation (PIL) was filed by four individuals challenging the imposition of Special Excise Duty and Special Corona Duty by the State of Chhattisgarh through notifications dated May 2, 2020, and May 15, 2020. The petitioners sought to call for records related to the imposition and expenditure of these duties, prayed for directions to restrain the State from using the funds for purposes other than those for which they were generated, and requested the creation of a body for monitoring and auditing collections and expenditures. They also sought directions for the funds to be allocated to the State Health Department to combat the Covid-19 pandemic and for action against those involved in misutilization of funds.

Key Issues

1. Whether the imposition of Special Excise Duty and Special Corona Duty by the State of Chhattisgarh, through notifications dated May 2, 2020, and May 15, 2020, was legally valid and in compliance with the relevant provisions of law? 2. Whether the funds generated from the Special Excise Duty and Special Corona Duty were being utilized for the specific purposes for which they were imposed, namely combating the Covid-19 pandemic? 3. Whether there was a need for a dedicated body to monitor and audit the collection and expenditure of these funds? Petitioner's Contentions: The petitioners argued that the State should be restrained from spending the collected funds on purposes other than those for which they were levied. They sought the creation of a monitoring and auditing body and the allocation of funds to the Health Department for Covid-19 relief. They also sought accountability for any misutilization of funds. Respondents' Contentions: The respondents acknowledged that developments had occurred in the meantime, rendering the writ petition infructuous.