This writ petition challenged the constitutionality of tax provisions in the Finance Act, 1994, as amended by the 2010 Act. Relying on a recent Division Bench judgment, the Court dismissed the challenge against the levy of service tax.
Petition dismissed; petitioner to pay service tax without prejudice to further appeal.
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/2333.10
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O.O.C.J.
WRIT PETITION NO. 2333 OF 2010
Kashish Park Realtors ....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/2333.10
2
3. Following the aforesaid decision, this petition is also
dismissed.
(CHIEF JUSTICE)
(RANJIT MORE, J.)
3 issues framed by the court
Whether Section 65 (105) (zzq) and (zzzh) of the Finance Act, 1994, as amended, are null and void and violative of Articles 14, 246, and 265 of the Constitution of India.
Whether the impugned provisions are ultra vires Section 66 of the Finance Act.
Whether the controversy is covered by a prior Division Bench judgment.
Colour shows how this judgement treated each authority
Division Bench judgment dated 19th/20th January, 2012Relied on¶13
Writ Petition No.1456 of 2010
5 provisions across 3 enactments
Kashish Park Realtors
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
