M/S. Lakshmi Raman Educational v. The Union Of India, Rep. By

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.10.2023

CORAM:

THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM and THE HONOURABLE MR.JUSTICE V.LAKSHMINARAYANAN and M.P.(MD) No.1 of 2012 M/s.Lakshmi Raman Educational and Charitable Trust rep.by its Trustee S.R.Anantha Raman IIPE Laxmi Raman Matriculation Higher Secondary School Tuticorin Road, Uthamapandiankulam Tirunelveli-627 351 ... Petitioner -vs1.The Union of India rep.by its Secretary to Government Ministry of Finance Department of Revenue New Delhi 2.The Superintendent of Central Excise Office of the Commissioner of Central Excise HQRS Preventive Unit CR Building, Tractor Road N.G.O. "A" Colony, Tirunelveli-7 ... Respondents

PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a writ of declaration declaring that explanation in Section 65(105)(zzc) of the Financial Act, 1994 with effect from 01.07.2003 is unconstitutional in so far as the petitioner is concerned.

For Petitioner :

Mr.I.Irulappan For Respondents :

Mr.S.Jeyasingh for R1 Mr.N.Dilip Kumar for R2

O R D E R

[Order of the Court was made by S.M.SUBRAMANIAM, J.] The explanation in Section 65(105)(zzc) of the Financial Act, 1994 is sought to be declared as unconstitutional in this writ petition.

2. Since the Financial Act, 1994 has been repealed, the cause arose for filing of this writ petition has become vanished. Hence, no further adjudication is required in this writ petition and the same is therefore closed. No costs. Consequently, connected miscellaneous petition is closed. [S.M.S., J.] [V.L.N., J.] 06.10.2023 NCC :

Yes / No Index :

Yes / No Internet :

Yes / No krk

S.M.SUBRAMANIAM, J.

and V.

LAKSHMINARAYANAN , J.

krk and M.P.(MD) No.1 of 2012 06.10.2023