INDIAN INSTITUTE OF ARCHITECTS Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is an appeal filed against the order passed in W.P. No. 773 of 1999 dated 21-1-2000.

(2.) THE appellant herein has filed the writ petition for the issue of a writ of declaration to declare some of the provisions of the Finance (No. 2) Act, 1998 and the Rules framed thereunder and the Finance Act, 1994 (Act 32 of 1994) as amended by Notifications issued thereunder levying service tax on the persons carrying on the profession of architecture as ultra vires of the Constitution of India. THE writ petitioner is the Indian Institute of Architects, Prospects Chamber, Annexe, 5th Floor, Dr. D.N. Road, Fort, Mumbai, represented by its President.

(3.) LEARNED counsel for the appellant referred to Article 226 of the Constitution of India, particularly clause (2) or Article 226 and submitted that the cause of action has arisen in part within the jurisdiction of this Court and hence the writ petition is maintainable. The expression, "cause of action" in Article 226 was the subject matter of consideration by the Supreme Court in Oil & Natural Gas Commission v. Utpal Kumar Basu and the Supreme Court has held that the expression, cause of action means bundle of facts which the petitioner must prove, if traversed, to entitle him to a judgment in his favour by the Court. The Supreme Court has quoted with approval the following observations of Lord Watson in Chand Kour v. Partab Singh 1889 (16) ILR(CAL) 98 & 102] :-