The Madurai Bench of the Madras High Court held that since the Finance Act, 1994 was repealed, the cause for declaring its Section 65(105)(zzc) unconstitutional vanished, leading to the closure of the writ petition without further adjudication.
None; the petition was closed without further adjudication as the Act had been repealed.
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.
W.P.(MD) No.4714 of 2011
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 06.10.2023
CORAM:
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM and THE HONOURABLE MR.JUSTICE V.LAKSHMINARAYANAN
W.P.(MD) No.4714 of 2011 and
M.P.(MD) No.1 of 2012
M/s.Lakshmi Raman Educational and Charitable Trust rep.by its Trustee S.R.Anantha Raman IIPE Laxmi Raman Matriculation Higher Secondary School Tuticorin Road, Uthamapandiankulam Tirunelveli-627 351 ... Petitioner
-vs-
1.The Union of India rep.by its Secretary to Government Ministry of Finance Department of Revenue New Delhi
2.The Superintendent of Central Excise Office of the Commissioner of Central Excise HQRS Preventive Unit CR Building, Tractor Road N.G.O. “A” Colony, Tirunelveli-7 ... Respondents
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W.P.(MD) No.4714 of 2011
PRAYER:
PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a writ of declaration declaring that explanation in Section 65(105)(zzc) of the Financial Act, 1994 with effect from 01.07.2003 is unconstitutional in so far as the petitioner is concerned.
For Petitioner : Mr.I.Irulappan For Respondents : Mr.S.Jeyasingh for R1 Mr.N.Dilip Kumar for R2
O R D E R
[Order of the Court was made by S.M.SUBRAMANIAM, J.]
The explanation in Section 65(105)(zzc) of the Financial Act, 1994 is sought to be declared as unconstitutional in this writ petition.
2. Since the Financial Act, 1994 has been repealed, the cause arose for filing of this writ petition has become vanished. Hence, no further adjudication is required in this writ petition and the same is therefore closed. No costs. Consequently, connected miscellaneous petition is closed.
[S.M.S., J.] [V.L.N., J.] 06.10.2023
NCC : Yes / No Index : Yes / No Internet : Yes / No
krk
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W.P.(MD) No.4714 of 2011
S.M.SUBRAMANIAM, J. and V.LAKSHMINARAYANAN, J.
krk
W.P.(MD) No.4714 of 2011 and M.P.(MD) No.1 of 2012
06.10.2023
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1 issue framed by the court
Whether to declare Section 65(105)(zzc) of the Finance Act, 1994 as unconstitutional.
1 provisions across 1 enactments
M/s.Lakshmi Raman Educational and Charitable Trust
The Union of India
S.M.Subramaniam
V.Lakshminarayanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
