Madras High CourtWP/8818/2006disposed of

M/S. Royal Classic Mills v. Union Of India

2024-03-26Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 26.03.2024

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s.ROYAL CLASSIC MILLS (P) Ltd.

REP. BY ITS EXECUTIVE DIREACTOR R.SIVARAM : Petitioner versus 1.UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI - 110 001.

2.CENTRAL BOARD OF DIRECT TAXES REP. BY ITS SECRETARY NORTH BLOCK, NEW DELHI-110 001.

3.THE INCOME TAX OFFICER AC CIRCLE-I, TIRUPUR.

: Respondents Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring Sections 115 WA(2) and 115 WB(1) and 115 WB(2) of the Income Tax Act, 1961 as introduced by the Finance Act, 2005 ultra vires of Articles 14, 19(1)(g) and 265 of the Constitution of India and is beyond the legislative competence of Parliament insofar as the petitioner is concerned.

For Petitioner :

Ms.G.Pramila For Respondents :

No appearance

ORDER

(Made by the Hon'ble Chief Justice) We have heard Ms.G.Pramila, learned counsel for the petitioner.

2. The petitioner assails the provisions of Sections 115 WA(2) and 115 WB(1) and 115 WB(2) of the Income Tax Act, 1961.

3. The learned counsel for the petitioner submits that the provisions assailed in the writ petition 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 such, now, the writ petition is only academic. Therefore, we need not decide the prayer made in the writ petition.

5. The writ petition as such is disposed of. There shall be no order as to costs. Consequently, WPMP No.9755 of 2006 is closed. (S.V.G., CJ.) (D.B.C., J.) 26.03.2024 Index : Yes/No : Yes/No tar To 1.THE SECRETARY MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI - 110 001.

2.THE SECRETARY CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DELHI-110 001.

3.THE INCOME TAX OFFICER AC CIRCLE-I, TIRUPUR.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.

(tar) 26.03.2024