2014 (2) TMI 393

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....t was made by R. Sudhakar, J.) This writ petition has been filed seeking a writ of Declaration, to declare the impugned provisions, viz., Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994, as amended by Finance Act, 2007 as ultra vires Entry 18 and Entry 45 and 49 of List II of Schedule VII of the Constitution of India and/or Entry 92C read with Entry 97 of List I of Schedule VII....

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.... "75. In view of the aforesaid analysis, we proceed to enumerate our conclusions in seriatim as follows: (a) The provisions, namely, Section 65(105)(zzzz) and Section 66 of the Finance Act, 1994 and as amended by the Finance Act, 2010, are intra vires the Constitution of India. (b) The decision rendered in the first Home Solution case does not lay down the correct law as we have held that there ....