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Madras High CourtWP/10625/2009disposed of

The Board Of Trustees Of The v. The Union Of India

2024-04-10Honourable The Chief Justice,Honourable Mr Justice J.Sathya Narayana Prasad4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.04.2024

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD and MP Nos.1 and 2 of 2009 The Board of Trustees of the Chennai Port Trust, Rep. by its Chairman, No.1, Rajaji Salai, Chennai-1.

.. Petitioner -vs1. The Union of India, Ministry of Railways owning the Southern Railways, Rep. by its General Manager, Southern Railway, Chennai-3.

2. The Financial Advisor and Chief Accounts Officer/Traffic, Southern Railway, Chennai-3.

3. The Commissioner of Service Tax, M.H.Complex, 692, Anna Salai, Nandanam, Chennai-35.

4. The Assistant Commissioner, Service Tax Commissioner, 692, Anna Salai, Nandana, Chennai-35.

.. Respondents Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring that the explanation to S. 65 (82), S. 65 (105) (zzb) and S. 65(19) of the Finance Act 1994 coming in to effect from 14.5.2003 is ultra vires of Article 14 and 265 of the Constitution of

India and the transaction of the petitioner qua port railway do not fall within sections 64, 65, 66, 67 and 68 of the Finance Act 1994 as amended from time to time and consequently therefore requires to be declared invalid. For Petitioner :

Mr.R.Karthikeyan For Respondents :

Mr.P.T.Ramkumar Standing Counsel for RR 1 and 2 :

Mr.A.P.Srinivas Senior Standing Counsel for RR 3 and 4 * * * * *

ORDER

(Made by the Hon'ble Chief Justice) The learned counsel for the petitioner fairly submits that the matter now remains only academic.

In light of that, the writ petition stands disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.

(S.V.G., CJ.) (J.S.N.P., J.) 10.04.2024 Index : Yes/No : Yes/No sra

To

1. The General Manager, Union of India, Ministry of Railways owning the Southern Railways, Southern Railway, Chennai-3.

2. The Financial Advisor and Chief Accounts Officer/Traffic, Southern Railway, Chennai-3.

3. The Commissioner of Service Tax, M.H.Complex, 692, Anna Salai, Nandanam, Chennai-35.

4. The Assistant Commissioner, Service Tax Commissioner, 692, Anna Salai, Nandana, Chennai-35.

THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.

(sra) WP No.10625 fo 2009 10.04.2024