Niligiri Tea Estates Ltd., v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.04.2024
CORAM
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD and WPMP.Nos.7318 and 7319 of 2006 Niligiri Tea Estates Limited, Ancheril Bank Buildings, Baker Junction, Kottayam, Rep. by its Director, Mr.G.J.Ancheril .. Petitioner in WP.6746/2006 The United Planters Association of Southern India (UPASI), Glenview, Coonoor-643 101, Rep. by its Secretary General, Mr.Ullas Menon.
.. Petitioner in WP.6747/2006 -vs1. Union of India, Rep. by its Secretary, Ministry of Finance, (Department of Revenue), North Block, New Delhi 110 001.
2. The Commissioner of Income Tax, Uttamar Gandhi Road, Chennai 600 034.
.. Respondents in both WPs.
Prayer: Petitions filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration to declare that the provisions of Chapter XII-H of the Income Tax Act, in particular Section 115WA and Section 115WB, are illegal and unconstitutional as being beyond the legislative competence of the Parliament under Article 246 of the Constitution of India, that Sections 115 WB(1) and 115WB(2) are illegal and unconstitutional as
being ultra vires the charging Sections 4 and 115WA of the Income Tax Act 1961.
For Petitioners in both WPs.
:
Mr.C.Mohan for M/s.King & Partridge For Respondents in both WPs.
:
Dr.B.Ramaswamy, Special Panel Counsel * * * * *
ORDER
(Made by the Hon'ble Chief Justice) We have heard Mr.C.Mohan, learned counsel for the petitioners and Dr.B.Ramaswamy, learned special panel counsel for the respondents.
2. Sections 115 WA to 115 WL of the Income Tax Act, 1961, are assailed in these writ petitions.
3. Learned counsel for the petitioners submits that the provisions assailed in the writ petitions no longer find place in the statute book and the same are removed by the Finance Act 2/2009 with effect from 01.04.2010.
4. No consequential relief is claimed in the writ petitions. As the writ petitions are now only academic, we need not decide the prayer made in the writ petitions.
5. The writ petitions, as such, are 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.) 05.04.2024 Index : Yes/No : Yes/No sra To
1. The Secretary, Union of India, Ministry of Finance, (Department of Revenue), North Block, New Delhi 110 001.
2. The Commissioner of Income Tax, Uttamar Gandhi Road, Chennai 600 034.
THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.
(sra) 05.04.2024