KARVY CONSULTANTS LIMITED Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) IN this writ petition, the petitioner seeks a declaration that Section 65 (19) of the Finance Act, 1994, as amended by the Finance Act of 2003, has no application to the petitioner's service namely "registrar and Transfer Agency" and consequently interdict the 2nd respondent from proceeding in furtherance of the show cause notice dated 3-1-2005.

(2.) FACTS, to the extent necessary for the purpose of this writ petition, are that the 2nd respondent issued show cause notice dated 3-1-2005 calling upon the petitioner to show cause as to why :

(3.) THE petitioner was asked to produce all the evidence upon which they intended to rely in their defence and to indicate in their written reply whether they wished to be heard in person before the case was adjudicated.