N.K. BHASIN Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri Pradeep Agarwal, Sri Yogesh Chandra Srivastava, holding brief of Sri Piyush Agarwal and Sri Rahul Agarwal, learned counsels for petitioner and Sri Rajesh Singh Chauhan, learned counsel for respondents.

(2.) In all these writ petitions since common questions are involved therefore, have been heard together and are being decided by this common judgment.

(3.) In all the writ petitions vires of Sections 75(A)(6)(h) and 77 of Finance Act, 2010 and Sections 65(90)(a) and 65(105)(zzzz) read with Sec. 66 of Finance Act, 1994 as amended by Finance Act, 2007 and Finance Act, 2010, has been challenged as being illegal, arbitrary and lacking legislative competence infringing Articles 14, 246 and 265 of Constitution of India.