1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WRIT PETITION NO. 1934 OF 1998 M Sector Udyojak Charitable Trust Jalgaon, through its Jt. Secretary Arun S/o Madhukar Borole. .... PETITIONER V E R S U S The Union of India & another .... RESPONDENTS Mr. Vijay Patil, Advocate for petitioner. Mr. S.N.Kendre, Assistant Govt. Pleader for State. CORAM : B.R. GAVAI AND S.V. GANGAPURWALA, JJ. DATE: 22/07/2010 ORAL ORDER : 1. By way of present petition, the petitioner is seeking writ of mandamus declaring the Chapter V of the Finance Act 1994 (Act No. 34 of 1994) as ultra virus of the Constitution of India. 2 2. The contention of the petitioner are 3 fold - (1) That there is no notification issued for enforcement of the Finance Act ; (2) That Article 265 of the Constitution does not permit a tax to be recovered without authority of law ; and (3) That service tax is without authority of law in as much as procedure is prescribed for collection of tax. 3. In so far as the first contention is concerned, the same is without substance. It is specifically stated in the affidavit in reply that the Finance Act has been brought into effect on 1/7/1994 vide Notification No. 1/94 dated 28/6/1994. 4. In that view of the matter, no substance is found in the said submission. Since the tax is sought to be imposed under the Act of the Parliament, the contention that it is without authority of law, is without substance. 5. In so far as the third ground is concerned, it can be seen from the affidavit in reply that the Govt. has already framed service tax Rules and as such the contention in that regard is also without substance. The 3 petition which is without any substance, is, therefore, dismissed. Rule is discharged. [ S.V. GANGAPURWALA ] [ B.R. GAVAI ] JUDGE JUDGE knp/WP 1934.98