IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.04.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD W.P.Nos.36217 to 36220 of 2005 Susee Motors A Registered Partnership Firm No.858/86 Rep. by one of its Partner S.Soundararajan No.09, 5^th East Cross Road Petitioner in Gandhi Nagar, Vellore – 632 006. .. W.P.No.36217 of 2005 Susee Automobiles A Registered Partnership Firm No.30/2004 Rep. by one of its Partner S.Soundararajan No.269, Chittoor High Road, Katpadi Petitioner in Vellore – 632 007. .. W.P.No.36218 of 2005 Susee Cars Pvt. Ltd.

A Registered Company as No.U50300TN2003PTC051467 Through its Managing Director S.Soundararajan New Bye Pass Road Petitioner in Vellore – 632 004. .. W.P.No.36219 of 2005 Susee Trucks Pvt. Ltd.

A Registered Company as No.U50101TN2004PTC054529 Rep. by its Chairman/Director S.Soundararajan New Bye Pass Road Petitioner in Vellore – 632 012. .. W.P.No.36220 of 2005 Vs.

1. Union of India Ministry of Finance, Rep. by the Secretary Ministry of Law, Justice and Company Affairs Government of India, Shastri Bhavan R.P.Marg, New Delhi – 110 002. 2. Central Board of Direct Taxes Rep. by its Secretary Government of India, Ministry of Finance Respondents Department of Revenue, New Delhi. .. in all W.Ps Common Prayer: Petition filed under Article 226 of the Constitution of India seeking a 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 insofar as the petitioner company is concerned.

For the Petitioners : No Appearance in all W.Ps For the Respondents : Mr.R.Rajesh Vivekanandan in all W.Ps Deputy Solicitor General for R1 Mr.S.Rajsekar Standing Counsel for R2 COMMON ORDER (Made by the Hon'ble Chief Justice)

None appears for the petitioners. Heard Mr.R.Rajesh Vivekanandan, learned Deputy Solicitor General for respondent 1 and Mr.S.Rajasekar, learned Standing Counsel for respondent 2.

2. Sections 115 WA to 115 WL of the Income Tax Act, 1961, are assailed in these writ petitions.

3. It is submitted that the provisions assailed in these writ petitions no longer find place in the statute book and the same are removed by the Finance Act 2 of 2009 with effect from 01.04.2010.

4. No consequential relief is claimed in these writ petitions. As these writ petitions are now only academic, we need not decide the prayer made in these writ petitions.

5. The writ petitions, as such, stand disposed of. There shall be no order as to costs. Consequently, W.P.M.P.Nos.39066 to 39069 of

2005 are closed.

(S.V.G., CJ.) (J.S.N.P., J.)

08.04.2024 Index : Yes/No Neutral Citation : Yes/No drm To

1. The Secretary, Union of India Ministry of Finance Ministry of Law, Justice and Company Affairs Government of India, Shastri Bhavan R.P.Marg, New Delhi – 110 002.

2. The Secretary Central Board of Direct Taxes Government of India, Ministry of Finance Department of Revenue, New Delhi.

THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.

(drm)

W.P.Nos.36217 to 36220 of 2005

08.04.2024