The appellant sought to recover taxes paid under the allegedly unconstitutional Gasoline Tax Act.
For claims arising before August 1974, the appellant was required to proceed by petition of right, which necessitated a fiat from the Lieutenant Governor.
The Attorney General advised the Lieutenant Governor to refuse the fiat, effectively blocking the appellant's claim.
The Supreme Court of Canada held that the Crown cannot use the executive discretion to refuse a fiat to retain monies obtained under an unconstitutional statute.
The Court issued an order in the nature of mandamus compelling the Attorney General to advise the Lieutenant Governor to grant the fiat.
