The petitioner challenged the constitutionality of anti-money laundering provisions in the Finance Act. The court held the prayer became infructuous due to the advent of the subsequent GST Act, rendering no effective order.
Writ petition stands closed with a declaration that no effective order can be passed.
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 OF MADRAS DATED: 10.06.2019 CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.2674 of 2012 and M.P.No.1 of 2012
Madras High Court Advocates Association, Rep. by its President Mr.G.Mohanakrishnan, High Court Buildings, Chennai - 600104. ...Petitioner Vs Union of India, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 1100010. ...Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Declaration, declaring the impugned provisions in Section 65(105)(zzzzm) of the Finance Act, 1994 as inserted by Sec. 71(A)(5) (d) of the Finance Act, 2011 as illegal, invalid and ultra vires the Constitution of India.
For Petitioner : Ms.A.Zubaitha Banu for M/s.P.V.S.Giridhar & Sai Assc. For Respondent : Mr.A.P.Srinivas, SSC
The prayer in the present writ petition is to declare the provisions of Finance Act as unconstitutional. In view of the subsequent GST Act, the prayer sought for in the present writ petition has become infructuous. Hence, no effective orders can be passed in the present writ petition.
Assistant Registrar (CS-VI) //True Copy//
Sub Assistant Registrar
hvk
To
The Secretary, Union of India, Ministry of Finance, North Block, New Delhi – 1100010.
+1cc to Mr. Giridhar & Sai,Advocate, S.R.No. 46451
+1cc to Mr. A.P.Srinivas, Advocate, S.R.No. 46558
W.P.No.2674 of 2012
and
M.P.No.1 of 2012
PVS(CO)
GN(08/07/2019)
1 issue framed by the court
Whether Section 65(105)(zzzzm) of the Finance Act, 1994 as inserted by Section 71(A)(5)(d) of the Finance Act, 2011 is illegal, invalid and ultra vires the Constitution of India.
1 provisions across 1 enactments
Madras High Court Advocates Association
Union of India
M.S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
