CHENNAI, KANCHEEPURAM, THIRUVALLUR LORRY, TANKER, TIPPER, TRAILER, VAN OWNERS ASSOCIATION WELFARECOMMITTEE Vs. UNION OF BANK

JUDGEMENT

(1.) THE petitioner is an Association said to be consisting of members who are owners of Lorry, Tanker, Tipper, Trailer, Van of Chennai, Kancheepuram and Thiruvallur District.

(2.) THE prayer sought for in this writ petition is for issuance of writ of declaration to declare Section 206 AA of the Income Tax Act introduced by Finance Act 02/2009 to be effective from 01.04.2010 as ultra vires Article 14 of The Constitution of India.

(3.) INITIALLY , when the writ petition came up for hearing before this Court, direction has been given to the Registry to post the matter alongwith the pending writ petitions. However, it is brought to the notice of this Court that the said Writ Petition Nos. 3048, 3049, 7449 and 7450 of 2010 have been disposed of by this Court by order dated 10.12.2011. The operative portion of the order reads as follows -