2021 (6) TMI 1051

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..... Justice S.M.Subramaniam For the Petitioners : Mr.V.Raghavachari For the Respondents : Mr.A.P.Srinivas (Senior Panel Counsel for IT) ORDER The ONGC Civil Contractors Association, Nagapattinam, represented by its Secretar,y filed a Writ of Declaration, declaring that Sections 65 (30a), 65(105) (zzq), 66 and 67 of Chapter V of Finance Act, 1994 are unconstitutional, in so far as, they attempt t....