(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) By this Application under Article 226 of the Constitution of India, the writ-petitioner has prayed for mandamus, striking down Rule 96ZQ(5)(ii) of the Central Excise Rules, 1944 as ultra vires Articles 14, 19(1)(g) and 265 of the Constitution of India and also prayed for further order quashing and setting aside OIO No.21/Demand/2001 dated 6th August 2001 (Annexure-'F' to the main writ-application) passed by respondent no.3 based on the above provision.
Our attention has been drawn to the fact that a Division Bench of this Court in Special Civil Application Nos.1984 of 2002, 3637 of 2004 and 6779 of 2003 by order dated 16th March 2012 has already declared the aforesaid provision as ultra vires Articles 19 and 265 of the Constitution of India.
The order impugned being based on the above provision and the said provision having been declared ultra vires, in our view, the writ-application should succeed. Accordingly, we pass order in terms of prayer 7(A) and amended prayer 7(BB) of the writ-application.
The writ-application is, thus, disposed of. Xerox copy of the order dated 16th March 2012 passed by the Division Bench indicated above and submitted by the learned advocate for the petitioner be kept with the record.
(Bhaskar Bhattacharya, Acting C.J.) (J.B.Pardiwala, J.) /moin Top