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2003 Supreme(Ori) 906

S.B.ROY, A.K.PATNAIK
ALL INDIA FEDERATION OF TAX PRACTITIONERS – Appellant
Versus
UNION OF INDIA – Respondent


Advocates Appeared:
Dr. Pal, for the Assessee and Mrs. Agrawal, for the Revenue, for the Appellant;

JUDGMENT :

Heard Dr. Pal, leaned counsel for the petitioners as well as Mrs. Agrawal, leaned senior standing counsel (Central) for the Union of India.

2. Issue usual notice to the opposite parties on the question of admission. Notice is made returnable within one month. Mrs. Agrawal accepts notice on behalf of all the opposite parties. Learned counsel for the petitioners is directed to furnish learned senior standing counsel (Central) with three copies of the writ petition by tomorrow.

3. Since the vires of the Ordinance is under challenge, a copy of this petition along with interim application and copy of this order will be sent to the learned Attorney General of India by Speed Post with A.D. within 14-11-2003.

4. Issue notice of this application as above. Learned senior standing counsel (Central) accepts notice on behalf of all the opposite parties.

5. This is an application praying for stay of operation of the impugned National Tax Tribunal Ordinance, 2003.

6. Dr. Pal, learned counsel for the petitioners submits that when on 16-10-2003 this Ordinance was issued, Parliament was not sitting. However, Mansoon Session of the Parliament was concluded in the month of the August, 2003. Winte


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