Cigarette Dealers Association v. Union of India / Central Board of Direct Taxes, New Delhi
[Citation -2017-LL-0912-13]
| Citation | 2017-LL-0912-13 |
|---|---|
| Appellant Name | Cigarette Dealers Association |
| Respondent Name | Union of India / Central Board of Direct Taxes, New Delhi |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 12/09/2017 |
| Judgment | View Judgment |
| Keyword Tags | speaking order • ultra vires |
| Bot Summary: | CENTRAL BOARD OF DIRECT TAXES, REPRESENTED BY ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI. RESPONDENTS 2 Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration, declaring Section 115 WA to WL of the Income Tax Act, 1961 as introduced by the Finance Act 2005, as well as the Rules made in the Income Tax Rules, 1994, as ultra vires Articles 14, 19(1)(g) of the Constitution of India, in so far as the members of the petitioner Association are concerned. ORDER Heard Mr.S.Subbiah, learned Senior Counsel appearing for the petitioner and Mr.T.V.Krishnamachari, learned Central Government Standing Counsel appearing for the first respondent and Mr.J.Narayanaswamy, learned Standing Counsel appearing for the second respondent. In 3 introduced by the Finance Act 2005, as well as the Rules made in the Income Tax Rules, 1994, as ultra vires Articles 14, 19(1)(g) of the Constitution of India and as beyond the legislative competence of Parliament, in so far as the members of the petitioner association is concerned. 3.The learned counsel for the petitioner as well as the learned counsel for the Revenue submitted that the declaration sought for in this Writ Petition has been now seized of by the Hon'ble Supreme Court and similar Writ Petition has been transferred to the Hon'ble Supreme Court from the other High Courts as well. 4.Thus, considering the fact that the matter is now seized of by the Hon'ble Supreme Court, this Writ Petition can be disposed of with appropriate directions, leaving it open to the parties i.e. the petitioner as well as the Revenue to abide by the decision of the Hon'ble Supreme Court. 5.The learned counsel for the Revenue expressed an apprehension that in the event the Hon'ble Supreme Court uphold the provisions as being a valid piece of legislation, then the assessee like the petitioner should not plead that the action that may be initiated by the Department or in the process of being initiated, is barred by limitation. In 4 6.The Revenue need not have any apprehension in this regard, as the Court proposes to safeguard the interest of the Revenue by passing the following orders: The petitioner is directed to abide by the decision of the Hon'ble Supreme Court where the challenge to the impugned provisions are pending. |