Hi-Style India (P) Ltd., v. 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 HI-STYLE INDIA (P) LTD.

OFFICE AT 1652G, 2nd AVENUE BLUE STAR, ANNA NAGAR (WEST) CHENNAI-40 REP. BY ITS M.D. MR.KIRON : Petitioner Vs 1.UNION OF INDIA REP.BY ITS SECRETARY TO GOVERNMENT MINISTRY OF FINANCE NEW DELHI 2.KESAVALU NAIDU 3.VANISREE 4.M/S.BROKFIELDS ESTATES PVT. LTD.

NO.67-71, KRISHNASAMY ROAD, COIMBATORE 5.JOSEPH VIJAY : Respondents Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari declaring the provision of Section 65(90a) and Section 65 (105) (zzz) of the Finance Act, 1994 is ultra vires and unconstitutional and unenforceable.

For Petitioner :

Mr.N.K.Susrthan, for M/s.Profexs Associates For Respondent No.1 :

Mr.A.P.Srinivas, Senior Standing Counsel For Respondent 4 and 5: No appearance Respondents 2 and 3 - Tapal returned

ORDER

(Made by the Hon'ble Chief Justice) Learned counsel for the petitioner submits that with the passage of time, the prayer made in the writ petition has become infructuous.

2. In view of the same, the writ petition is dismissed as infructuous. There shall be no order as to costs. MP No.1 of 2011 is closed.

(S.V.G., CJ.) (J.S.N.P., J.) 05.04.2024 Index : Yes/No : Yes/No tar

To 1.THE SECRETARY TO GOVERNMENT MINISTRY OF FINANCE NEW DELHI

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

(tar) 05.04.2024