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Madras High CourtWP/41080/2005disposed of

M/S. Jain Hydralics & v. Union Of India,

2024-03-21Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21.03.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s.Jain Hydralics & Pneumalics, rep. by its Managing Partner/P.A. Holder Vijay R.Davey, No.47, Sembudoss Street, Chennai-600 001.

.. Petitioner in W.P.No.41080/2005 M/s.Bombay Light House, rep. by its Partnership Kaniyalal D.Talreja, No.7, Gandhi Road, Vellore.

.. Petitioner in W.P.No.41081/2005 vs 1.Union of India, rep. by its Secretary, Ministry of Law, Justice & Company Affairs, Sasthri Bhawan, R.P. Marg, New Delhi-110 002.

2.The Central Board of Direct Taxes, Department of Revenue, New Delhi, rep. by its Secretary.

.. Respondents in both WPs.

Prayer: Petitions filed under Article 226 of the Constitution of India seeking issuance of a writ of declaration declaring that the provisions of Chapter XII-H of the Income Tax Act and in particular Section 115WB thereof as well as Clause (ic) of Section 40 as ultra vires. For the Petitioners : Ms.Sreelakshmi Valli for Ms.Mallika Srinivasan For the Respondents : Mr.A.Kumaraguru Sr. Panel Counsel for respondent No.1 : Dr.B.Ramaswamy Sr. Standing Counsel for respondent No.2

ORDER

(Order of the court was made by the Hon'ble Chief Justice) We have heard Ms.Sreelakshmi Valli, learned counsel for Ms.Mallika Srinivasan, learned counsel for the petitioners;

Mr.A.Kumaraguru, learned Senior Panel Counsel for the first respondent and Dr.B.Ramaswamy, learned Senior Standing Counsel for the second respondent.

2. Learned counsel for the petitioners submits that the provision assailed in these writ petitions has been abolished in the year 2009.

3. Challenge to the provision made in these writ petitions now remains academic.

4. In the light of that, these writ petitions are disposed of. There shall be no order as to costs. Consequently, WP MP Nos.44118 and 44119 of 2005 are closed.

(S.V.G., CJ.) (D.B.C., J.) 21.03.2024 Index :

Yes/No :

Yes/No bbr

To 1.The Secretary, Union of India, Ministry of Finance Ministry of Law, Justice & Company Affairs, Sasthri Bhawan, R.P. Marg, New Delhi-110 002.

2.The Secretary, Central Board of Direct Taxes, Department of Revenue, New Delhi.

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

bbr 21.03.2024