2018 (10) TMI 975

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....ar Jain and Ms. Rashmi Kumari, Advocates for R-1. Mr. Harpreet Singh Sr. Standing counsel for R-2 and 3. O R D E R Petitioner has challenged vires of Rule 10 of Place of Provision of Service Rules, 2012 being ultra vires to Section 66B read with Section 64 and 65B (52) and 66C(1) of the Finance Act, 1994. Prayer is also made for striking down Section 66B of the Finance Act, 1994. Third prayer is....

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.... the petitioner states that if the writ petition is allowed and relevant provisions are struck down, petitioner could seek refund. No such plea or prayer has been made in the writ petition. Be that as it may, we do not think it would be appropriate and proper to issue notice to examine validity and vires of statutory provisions that are no longer in operation and no proceedings are pending against....