Madras High CourtWP/686/2006allowed

Coimbatore District Financiers v. Unioin Of India

2019-09-23Honourable Dr Justice Anita Sumanth2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23.09.2019

CORAM:

THE HONOURABLE DR.JUSTICE ANITA SUMANTH W.P.Nos.686 and 687 of 2006 and WP.MP.Nos.796 and 797 of 2006 Coimbatore District Financiers Association, 14, Ansari Street, Ramnagar, Coimbatore-641 009 Rep.by its Secretary S.V.Elango ..Petitioner in WP.No.686 of 2006 Coimbatore District Chit Funds, Rep.by its Secretary, V.R.Sellakannu, New No.58, Subramaniam Road, R.S.Puram, Coimbatore-641002 ..Petitioner in WP.No.687 of 2006 Vs.

1.Union of India, Ministry of Finance, Rep. by the Secretary, Ministry of Law, Justice and Company Affairs, Government of India, Shastri Bhavan, R.P.Marg, New Delhi - 110 002.

2.Central Board of Direct Taxes, represented by its Secretary, Rep. by its Secretary Government of India Ministry of Finance, Department of Revenue New Delhi.

3.Commissioner of Income Tax, Race Course Road, Coimbatore.

... Respondents in both WPs Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India, to issue a writ of Declaration, to declare Section 115 WA to WL of the Income Tax Act, 1961 as introduced by the Finance Act 2005, as well as the rules made in the Income Tax Rules, 1962, as ultra vires Articles 14, 19(1)(g) of the Constitution of India in so far as the Petitioner's members are concerned.

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(In both WPs) For Petitioner : Mr.V.S.Jayakumar For Respondents : Mr.ANR.Jaya Pratap Standing Counsel COMMON ORDER In the light of order dated 12.09.2017 passed by this Court in W.P.No.6349 of 2006, both the writ petitions are dismissed. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To 1.The Secretary, Union of India, Ministry of Finance, Ministry of Law, Justice and Company Affairs, Government of India, Shastri Bhavan, R.P.Marg, New Delhi - 110 002.

2.The Secretary, Central Board of Direct Taxes, represented by its Secretary, Government of India Ministry of Finance, Department of Revenue New Delhi.

3.The Commissioner of Income Tax, Race Course Road, Coimbatore.

+1 cc to M/s.V.S.Jayakumar,Advocate Sr.No. 81967 +1 cc to M/s.A.P.Srinivas, Advocate Sr.No.81865 AKM/08.11.19/2P-6C / W.P.Nos.686 and 687 of 2006 and WP.MP.Nos.796 and 797 of 2006 https://hcservices.ecourts.gov.in/hcservices/