The High Court dismissed a Writ Petition under Article 226 seeking a declaration that a specific explanation in the Finance Act, 1994 was unconstitutional, as the petitioners withdrew the petition.
Writ Petition dismissed as withdrawn; connected Miscellaneous Petitions dismissed.
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.
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.09.2019 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.20524 of 2010 and M.P. Nos.1 & 2 of 2010
1.Mrs.Anitha Nair 2.Ramachandran(Withdrawn) 3.Santha Kamatchi(Withdrawn) 4.Sai Prasath 5.R.Manivannan(Withdrawn) 6.Radharaghunathan(Withdrawn) 7.Prithviraj(Withdrawn) 8.A.Ramasubramania Pillai(withdrawn) 9.Bharat Prakash Shanmugavel 10.M.Chandrasekaran 2nd and 6th petitioners withdrawn vide order dated 11.06.2014 in M.P. Nos.3 & 4 of 2014 5th and 7th petitioners withdrawn vide order dated 19.02.2014 in M.P. Nos.1 & 2 of 2014 3rd petitioner withdrawn vide order dated 27.07.2015 in M.P. No.1 of 2015 8th petitioner withdrawn vide order dated 11.01.2013 in M.P. No.1 of 2013 ...Petitioners Vs
1.Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi 110 001. 2.The Commissioner of Service Tax, 692, MHU Complex, Anna Salai, Nandanam, Chennai 600 035. 3. DLF Southern Homes (P) Ltd., 'Chalam'Towers, III Floor, Old No.62, New No.113, Dr.Radhakrishnan Road, Mylapore, Chennai 600 004.
... Respondents
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Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Declaration, declaring the said explanation inserted in Clause (zzzh) of Sub- Section 105 of Section 65 of the Finance Act, 1994 as ultra vires the provisions of Article 14 and 265 of the Constitution of Inda.
For Petitioners : Mr.G.Natarajan For Respondents : No Appearance O R D E R
Learned counsel for the petitioners seeks permission of this Court to withdraw the Writ Petition and has also made an endorsement in this regard. Accordingly, the Writ Petition is thus dismissed as withdrawn. Consequently, connected Miscellaneous Petitions are dismissed. No costs. Sd/Assistant Registrar(CO) //True Copy// Sub Assistant Registrar rkp To 1. The Secretary, Union of India, Ministry of Finance, Department of Revenue, North Block, New Delhi 110 001.
2.The Commissioner of Service Tax, 692, MHU Complex, Anna Salai, Nandanam, Chennai 600 035.
W.P.No.20524 of 2010 and M.P. Nos.1 & 2 of 2010
nrl(co) nr 05/11/2019
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4 provisions across 2 enactments
Mrs. Anitha Nair and others
Union of India
Commissioner of Service Tax
DLF Southern Homes (P) Ltd.
Dr. Justice Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
