Madras High Court
The Virudhunagar Chamber Of vs Union Of India on 27 March, 2019
Author: Vineet Kothari
Bench: Vineet Kothari, T.Krishnavalli
1
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 27.03.2019
CORAM:
THE HONOURABLE DR. JUSTICE VINEET KOTHARI
and
THE HONOURABLE MRS.JUSTICE T.KRISHNAVALLI
W.P.(MD) Nos.5251 and 5252 of 2014
and
M.P.(MD) Nos.1 and 2 of 2014
1.The Virudhunagar Chamber of
Commerce and Industry
Represented by its President
Mr.V.V.s.Yogan,
96, Aruppukottai Road,
Virudhunagar. ... Petitioner in W.P.(MD).No.5251/14
2.M/s.V.V.V & Sons Edible Oils Limited,
Rep by its Director Mr.V.V.R.Muthu,
443, Main Bazaar,
Virudhunagar 626001. ... Petitioner in W.P.(MD).No.5252/14
-vs-
1.Union of India,
Rep by the Secretary to Government,
Finance Department,
New Delhi-110 001.
2.The Deputy Commissioner of Income Tax,
Centralized Processing Cell-TDS
TDS CPC, Aaykar Bhawan, Sector-3,
Vaishali, Ghaziabad,
Uttar Pradesh-201 010
http://www.judis.nic.in
2
3.The Commissioner of Income Tax (TDS)
Central Revenue Building,
2, V P Rathinasamy Nadar Road,
Bibikulam, Madurai. ... Respondents in both W.Ps
COMMON PRAYER: Writ Petitions filed under Article 226 of the
Constitution of India (Special Original Jurisdiction), to issue a Writ of
Declaration, declaring Sec.234E of the Income Tax Act, 1961 as
ultravires in as much as the fee levied under the said section is not
supported by any service provided by the respondents and also
violative of Article 20(2) of the Constitution of India.
For Petitioner : Mr.S.Raja Jeyachandra Paul
in both W.Ps
For R1 : Mr.R.Murugappan,
in both W.Ps Standing Counsel for Central Government
For R2 and R3 : Mrs.S.Srimathy,
in both W.Ps Standing Counsel for IT
COMMON ORDER
[Order of the Court was made by DR.VINEET KOTHARI, J.] Mr.S.Raja Jeyachandra Paul, learned counsel appearing for the petitioner seeks permission of this Court to withdraw these writ petitions and he has also made an endorsement to that effect.
http://www.judis.nic.in 3
2.In view of the endorsement made by the learned counsel for the petitioner, these writ petitions are dismissed as withdrawn. No costs. Consequently, the connected miscellaneous petitions are dismissed.
[V.K.,J.] [T.K.,J.]
27.03.2019
Index : Yes / No
Internet : Yes / No
Ns
To
1.The Secretary to Government, The Union of India, Finance Department, New Delhi-110 001.
2.The Deputy Commissioner of Income Tax, Centralized Processing Cell-TDS TDS CPC, Aaykar Bhawan, Sector-3, Vaishali, Ghaziabad, Uttar Pradesh-201 010
3.The Commissioner of Income Tax (TDS) Central Revenue Building, 2, V P Rathinasamy Nadar Road, Bibikulam, Madurai.
http://www.judis.nic.in 4 DR.VINEET KOTHARI, J.
and T.KRISHNAVALLI, J.
Ns W.P.(MD) Nos.5251 and 5252 of 2014 and M.P.(MD) Nos.1 and 2 of 2014 27.03.2019 http://www.judis.nic.in