Punjab-Haryana High Court
Guru Nanak Exports, Phagwara vs . Assistant Commissioner Of Income on 3 October, 2012
Bench: A.K.Sikri, Rakesh Kumar Jain
HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.
***
CWP No. 11328 of 2009 .
Date of decision: October 03, 2012.
*** Guru Nanak Exports, Phagwara Vs. Assistant Commissioner of Income Tax, Jalandhar.
*** CORAM: HON'BLE MR. JUSTICE A.K.SIKRI, CHIEF JUSTICE HON'BLE MR. JUSTICE RAKESH KUMAR JAIN *** Present: Shri Akshay Bhan, Advocate.
Shri Pankaj Jain, Advocate.
Ms. Savita Saxena, Advocate, Sr.Standing counsel for Revenue/Respondent. Shri Yogesh Putney, Advocate, Sr.Standing Counsel for Revenue/ respondent.
*** A.K.SIKRI, CHIEF JUSTICE (ORAL) In all these petitions, insertion of conditions in the third and forth provisos to Section 80 HHC (3) of the Act by amendment of Taxation Laws (Second Amendment) Act, 2005 with retrospective effect have been challenged. It is a matter of record that similar writ petitions were filed in various High Courts. Transfer petition was filed in the Supreme Court and the Supreme Court had directed transfer of all those writ petitions to the High Court of Gujarat. The High Court of Gujarat vide judgment dated July 02, 2012 decided the said bunch of writ petitions and quashed the impugned amendment only to the extent that the operation of the said section could be given effect from the date of the amendment and not in respect of earlier assessment years. The Bombay High Court following the aforesaid judgment of the Gujarat High Court, disposed of all the writ petitions before it in the following manner:-
"It is admitted that the present writ petitions are identical to the Writ Petitions which were the subject matter of the Transfer Petitions before the Supreme Court and the judgment of the Gujarat High Court.
-2- CWP No.11328 of 2009.
Only the first four writ petitions listed above were the subject matter of the Transfer Petitions. In other words, the first four matters stood transferred to the Gujarat High Court pursuant to the above orders of the Supreme Court. The other petitions, therefore, did not stand transferred to the Gujarat High Court.
Keeping in mind that the Supreme Court had transferred all the matters to the Gujarat High Court in order to avoid confusion and difficulties in enforcement of conflicting judgments of different High Courts, we are of the view that it would be appropriate in these writ petitions to follow the judgment of the Gujarat High Court.
In the circumstances, for the above reasons, the Writ Petitions, other than the first four Writ Petitions, are disposed of in the terms of the order and judgment of the Gujarat High Court. The first four writ petitions, in any event, stand disposed of by the order and judgment of the Gujarat High Court. No order as to costs".
All the writ petitions are disposed of in a similar manner, in same terms.
(A.K.SIKRI) CHIEF JUSTICE (RAKESH KUMAR JAIN) October 03, 2012. JUDGE malik