Mr.S.S.Muthuvelu, Director, v. The Secretary To Govt Of T.N.,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.10.2015
CORAM
THE HONOURABLE MR. JUSTICE R.MAHADEVAN W.P.No.34085 of 2015 and W.V.M.P.No.1249 of 2005 GTP Finance Ltd., rep. by its Director S.S.Muthuvelu .. Petitioner Vs.
1.Union of India rep. by its Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi - 1.
2.Central Board of Excise and Customs, North Block, New Delhi - 1.
3.Chief Commissioner of Central Excise, 121, Nungambakkam High Road, Chennai - 34.
.. Respondents Petition filed under Article 226 of The Constitution of India praying to issue a writ of declaration to declare Sections 65(10) and 67 of Chapter V of the Finance Act 1994 (as amended) levying inter alia service tax on leasing/hire purchase transactions as ultra vires the provisions of Articles 14, 19(1) (g), 265, 366 (29A) Entry 54 List II, Schedule VII of Constitution of India and also being beyond the legislative competence of parliament inso far as the petitioner is concerned. For Petitioner ..
Mr.G.R.Swaminathan For Respondents..
Mr.Vikram Ramakrishnan
ORDER
When the matter was taken up for hearing, learned counsel appearing for the petitioner submitted that the writ petition has become infructuous and he has also made an endorsement to that effect.
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2.In view of the endorsement made by the learned counsel for the petitioner, the writ petition is dismissed as infructuous. No costs. Consequently, connected miscellaneous petition is closed.
Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar mmi To 1.The Secretary to Government, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi - 1.
2.The Central Board of Excise and Customs, North Block, New Delhi - 1.
3.The Chief Commissioner of Central Excise, 121, Nungambakkam High Road, Chennai - 34.
W.P.No.34085 of 2002 RSI(CO) EU 16.10.15 https://hcservices.ecourts.gov.in/hcservices/