M/S.Subbaraya Aiyar v. the Union of India
Case brief
What is this about?
COURT OF JUDICATURE AT MADRAS DATED :…
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.07.2021
CORAM
THE HONOURABLE MR.JUSTICE S.M. SUBRAMANIAM
W.P.No.29622 of 2011 and M.P.Nos.1 and 2 of 2011
M/s.Subbaraya Aiyar Padmanabhan and Ramamani Advocates, New No.74A(OD No.105A) Dr.Radhakrishnan Salai, Mylapore, Chennai – 600 004. Rep. by its Senior Partner, Shri R.Vijayaraghavan
.. Petitioner
-vs-
The Union of India, Ministry of Finance, Rep. by its Secretary, Central Secretariat, North Block, New Delhi- 110 001. .. Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of 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 null and void and ultra vires the Constitution of India and/or Section 66 of the Finance Act, 1944 and/or be pleased to strike down the said provisions as ultra vires, arbitrary and violative of Articles 13, 14, 19(1)(g), 246, 265 and 268A of the Constitution of India.
Parties & counsel
- petitioner
M/s.Subbaraya Aiyar Padmanabhan and Ramamani
- respondent
The Union of India
Coram
S.M. Subramaniam
Case details
As recorded by the court registry
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