Gujarat Security Services vs Union Of India & 4

(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) The petitioner has besides other prayers, prayed for a declaration that section 76 of the Finance Act, 2004 is unconstitutional and ultra vires of the Articles 14 and 16 of the Constitution. That being the position, the petition be placed before appropriate Court taking up the matters pertaining to challenge to vires of a statute.

(AKIL KURESHI,J.) (HARSHA DEVANI,J.) Vahid