Madras High CourtWP/8851/2003dismissed as infructuous

A.Ch.Rama Rao v. The Union Of India

2017-01-11Honourable Mr Justice P. N. Prakash3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11.01.2017

CORAM:

THE HON'BLE MR.JUSTICE P.N.PRAKASH W.P.NO.8851 OF 2003 & WPMP.No.11335/2003 A.CH.Rama Rao ... Petitioner Vs.

1.The Union of India Represented by Secretary Ministry of Finance New Delhi - 110 001.

2.The Central Board of Direct Taxes Represented by its Secretary Ministry of Finance Department of Revenue New Delhi.

3.The Oil and Natural Gas Corporation Ltd., Represented by its Chairman and Managing Director Jeevan Bharathi, Tower II, Cannaught Circus, New Delhi - 1.

4.The Director (Finance) The Oil and Natural Gas Corporation Ltd., Jeevan Bharathi, Tower II, Cannaught Circus, New Delhi - 1.

5.The Head (Finance) ONGC, Regional Office Southern Region, Thalamuthu Natarajan Maligai, 8, Gandhi Irwin Road, Egmore, Chennai - 600 008. ... Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India with a prayer to issue a Writ of Declaration, declaring the provisions of Section 17(2)(vi) of the Income Tax Act, 1961 as inserted by the Finance Act 2001 and also Rule 3 of the Income Tax Rules, 1962 under the Notification of the second respondent bearing S.O.No.940 (E), dated 25.09.2001 as illega and ultra vires the provision of Constitution of India so far as the petitioner alone. For Petitioner :

Ms.M.Madhunirsha for Mr.V.Kathiravan For Respondents:

Mr.T.Pramod Kumar Chopda Senior Standing Counsel

O R D E R

When the matter was taken up for hearing, Ms.M.Madhunirsha for Mr.V.Kathiravan, learned counsel for the petitioner submits that the subject matter of the writ petition has become infructuous. Accordingly, this writ petition is dismissed as infructuous. No costs.

-s/dAssistant Registrar True Copy Sub-Assistant Registrar TK To 1.The Secretary Government of India Ministry of Finance New Delhi - 110 001.

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

3.The Chairman and Managing Director Oil and Natural Gas Corporation Ltd., Jeevan Bharathi, Tower II, Cannaught Circus, New Delhi - 1.

4.The Director (Finance) The Oil and Natural Gas Corporation Ltd., Jeevan Bharathi, Tower II, Cannaught Circus, New Delhi - 1.

5.The Head (Finance) ONGC, Regional Office Southern Region, Thalamuthu Natarajan Maligai, 8, Gandhi Irwin Road, Egmore, Chennai - 600 008.

+1 cc to M/s.T.Pramod Kumar Chopda Advocate sr 2571 W.P.NO.8851 OF 2003 nrl(co) aa03/02/2017