IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE FIFTEENTH DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 19715 of 2001 Between: 1 A.P.Hire Purchase Association Secretariat: 'Nahar Chambers' 5-4-75, M.G. Road, Ranigunj, Secunderabad - 500 003. 2 Arihant Investments Private Limited, # 3-5-144/6, Rep. by Shri Sumer Singhi Eden Garden, Hyderabad - 500 001. 3 Sri Ramalingeshwara Leasing & Auto Finance Private Ltd., rep. by Shri Gudipati Ramalingaiah # 5-7-72, Prakasam Bazar, Old Bus Stand, Nalgonda - 508 001 (AP), 4 Khiwasara Finance & Leasing Ltd. # 5-5-666, Rep. by Shri Santosh Jain Malakunta Hyderabad - 500 012, 5 Nahar Finance Limited, Nahar Chambers, # 5-4-75/C, Rep. by Shri B. Ugamraj Nagar, Director. M.G. Road, Ranigunj, Secunderabad - 500 003. 6 Kents Finance Ltd., Rep. by: Shri Kishore N. Lalwani, Director. 1st floor, Tirupati Complex Paradise Circle, M.G. Road, Secunderabad - 500 003. ..... PETITIONER(S) AND Union of India, rep. by its Secretary, Ministry of Finance Department of Revenue Government of India, North Block, New Delhi-110 001. .....RESPONDENT Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Aﬃdavit ﬁled herein the High Court will be pleased to to issue an appropriate Writ, order, or direction; one, in the nature of Writ of Mandamus, declaring that Sections 65(10) and 67 of Chapter V of the Finance Act, 1994 as amended by Finance Act, 2001 levying, interalia, service tax on leasing/hire pruchase transactions as ultra vires the provisions of Article 14, 19(10 (g0, 265, 366(29A), Entry 54, List II, Schedule VII of the Constitution of India, and also being beyond the legislative competence of Parliament, and consequently, declare the same as unsustainable, and be pleased to pass such further order/s as the Hon'ble Court may deem ﬁt and proper in the circumstances of the case and fair play. Counsel for the Petitioner:MR.MPAPA REDDY Counsel for the Respondent No.: MR.A.RAJASHEKAR REDDY (ASST SOLICITOR GEN) The Court made the following : THE HON’BLE SRI JUSTICE GODA RAGHURAM And THE HON’BLE SRI JUSTICE P.V. SANJAY KUMAR W.P.No. 19715 of 2001 Oral Order: (Per: GR, J) The learned counsel for the petitioners submits that the cause in the writ petition has become infructuous. Recording the submission, the writ petition is dismissed as ‘infructuous’. No costs. ____________________ GODA RAGHURAM, J _________________________ P.V. SANJAY KUMAR, J Dated: 15-09-2008 Pvks