This writ petition challenged specific provisions of the Finance Act, 1994 as amended by the Finance Act, 2010, alleging they were unconstitutional. The court dismissed the petition as it was covered by a prior decision of another Division Bench.
The petition is dismissed; service tax may be paid under protest pending filing of a special leave petition.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
SSK/904
WP/2332.10
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O.O.C.J.
WRIT PETITION NO. 2332 OF 2010
Ladam Homes Limited ....Petitioner Versus Union of India & ors. ...Respondents
Ms. Jyoti Sinha i/b. M/s. Negandhi, Shah & Himayatullah, advocate for the petitioner.
CORAM : MOHIT S SHAH, C.J. & RANJIT MORE, J.
DATED :29th February, 2012.
P.C.:
In this petition under Article 226 of the Constitution of India, the petitioner has prayed for declaration that Section 65 (105) (zzq) and Section 65 (105) (zzzh) of the Finance Act, 1994 as amended by the Finance Act, 2010 are null and void and violative of Articles 14, 246 and 265 of the Constitution of India and utra vires of Section 66 of the Finance Act.
SSK/904
WP/2332.10
2
3. Following the aforesaid decision, this petition is also
dismissed.
(CHIEF JUSTICE)
(RANJIT MORE, J.)
1 issue framed by the court
Whether Sections 65(105)(zzq) and 65(105)(zzzh) of the Finance Act, 1994 as amended by the Finance Act, 2010 are null and void and violative of Articles 14, 246 and 265 of the Constitution.
Colour shows how this judgement treated each authority
Writ Petition No. 1456 of 2010Referred¶13
1 provisions across 1 enactments
Ladam Homes Limited
Union of India
MOHIT S SHAH
RANJIT MORE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
