Civil Writ Petition No.3217 of 2008 -1- *** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.3217 of 2008(O&M) Date of decision: 14.1.2011 Adarsh Kumar and others ...Petitioner Versus Union of India and others ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Ms. Rupa Pathania, Advocate for the petitioner Mr. H.P.S.Ghuman, Advocate for the respondents. **** ADARSH KUMAR GOEL, J ( Oral) This petition seeks a declaration to the effect that Section 65(90a), 65(105)(zzzz) and 66 of the Finance Act, 1994 are incorporated/amended, as unconstitutional, being violative of Article 14, 19(1)(g) and 265 of the Constitution of India and beyond the legislative competence of the Parliament and ultra vires and that notifications dated 22.5.2007, 4.1.2008 and letters dated 10.1.2008 and 17.1.2008 creating demand for service tax on renting of property are ultra vires the provisions of the Finance Act, 1994. Learned counsel for the respondents points out that there has been a legislative amendment by Finance Act, 2010 retrospectively amending provisions relating service tax on renting of property with effect from 1.6.2007 and since the writ petition was filed challenging unamended provisions, the same has become infructuous. It is further pointed out that the validity of amended Civil Writ Petition No.3217 of 2008 -2- *** provisions were considered by this Court in Civil Writ Petition No.11597 of 2010(Shubh Timb Steels Ltd. Vs. Union of India etc.) decided on 22.11.2010 and the provisions were upheld. In view of the above since the matter is covered by the aforesaid judgment of this Court, the writ petition is dismissed. (Adarsh Kumar Goel) Judge January 14,2011 (Ajay Kumar Mittal) Pka Judge