1 srk pil-50-10.sxw IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION PUBLIC INTEREST LITIGATION NO.50 OF 2010 Mira Bhayander Jagruti Sanshta and another. ... Petitioners Versus National Multi Commodity Exchange of India Limited and others. ... Respondents Mr. Raghav Sarathy i/by M/s. Thodur Law Associates for the petitioners. Mr. Ashish Kamat with Mr. Shriwardhan Deshpande i/by M/s. Desai Diwanji for respondent No.1. Mr. Pradeep Sancheti, Senior Advocate with Mr. Chirag Balsaraand Mr. Varun i/by M/s. Rajani Associates for respondent No.2. Mr. D.J. Khambatta, Addl. Solicitor General for respondent No.4, CORAM : MOHIT S. SHAH, C.J. & D.G. KARNIK, J. Monday, April 05, 2011 P .C. In this petition purporting to be PIL, the petitioners have prayed for the following reliefs:- (a) that a writ of Mandamus be issued directing the Union of India and State of Maharashtra to enforce the collection of Taxes from the commodity exchanges by causing them to be registered as dealers under the Sales Tax Act promptly and effectively; (b) that a committee of experts be appointed by this Hon'ble Court to go into the revenue losses in terms of sales tax from the period the respective exchanges were established under the FMR Act till date and report to this Hon'ble court from time to time; (c) that a writ of mandamus or other appropriate writ be issued directing the authorities to initiate assessment of the taxes payable by the said exchanges and or its members retrospectively and collect the arrears of taxes with penalty 2 srk pil-50-10.sxw and interest as applicable under the Act in a time bound manner; 2. The petition is resisted by the State Government through the affidavit in reply filed by the Joint Commissioner of Sales Tax (H.Q.)2, Maharashtra State, Mumbai and by Dy. Director of respondent No.4 at Forward Markets Commission of India at Mumbai. 3. In short, the stand adopted by the authority is that no sales tax is payable if there is no delivery of goods. Whatever be the merits of the controversy, the National Multi Commodity Exchange of India Limited or Multi Commodity Exchange of India Limited or National Commodity & Derivatives Exchange Limited are not shown themselves to carry on any transaction of sale but they are only platforms for enabling their members to carry on their transactions. 4. In view of the above, there can be no question of directing the respondent-authorities to cause such commodity exchanges to be registered as dealers under the Sales Tax Act. 5. The petitioners have not attributed any malafides to the respondent-authorities. 6. In view of the above, this petition is not at all maintainable as PIL and is accordingly, dismissed. CHIEF JUSTICE D.G. KARNIK, J.