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Madras High CourtWP/14524/2006dismissed as infructuous

Tirupur Sri Sentil Cotton Mill v. Union Of India, Rep. By The

2024-03-14Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 14.03.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY Tirpur Sri Sentil Cotton Mills Ltd.

SF 302, Kona Thottam Andipalayam, Iduvampalayam Post Mangalam Road, Tiruppur Coimbatore District Rep. by its Managing Director.

..

Petitioner Vs.

1. Union of India Rep. by the Secretary Department of Revenue Ministry of Finance North Block, New Delhi.

2. The Chairman Central Board of Excise and Customs North Block, New Delhi.

3. The Chief Commissioner of Central Excise 6/7, A.T.D. Street Race Court, Coimbatore.

..

Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration to declare the provisions of Explanation

to Section 65(105) of the Finance Act, 1994 as introduced by the Finance Act, 2005, read with provisions of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, as introduced by Notification 23/2005 ST dated 07.06.2005, as being violative of the Finance Act, 1994 as beyond the legislative competence of Parliament and as being violative of the Articles 14, 19(1)(g), 245 and 265 of the Constitution of India.

For the Petitioner : Mr.P.Santhosh For Mr.K.Govi Ganesan For the Respondents : No appearance

ORDER

(Made by the Hon'ble Chief Justice) Learned counsel for the petitioner, on instructions, seeks leave to withdraw the writ petition. Learned counsel submits that the writ petition has become infructuous.

2. In view of that, the writ petition is disposed of as infructuous. There shall be no order as to costs. Consequently, W.P.M.P.No.15313 of 2006 is closed.

(S.V.G., CJ.) (D.B.C., J.) 14.03.2024 Index :

Yes/No

:

Yes/No kpl To

1. The Secretary Department of Revenue Ministry of Finance North Block, New Delhi.

2. The Chairman Central Board of Excise and Customs North Block, New Delhi.

3. The Chief Commissioner of Central Excise 6/7, A.T.D. Street Race Court, Coimbatore.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J (kpl) 14.03.2024