513 of 1992.
Commissioner of Urban Land Tax vs. Buckingham Carnatic Co. Ltd. 1970 1 SCR 268 at 278 Second Gift Tax Officer vs. D.H. Nazareth 1971 1 SCR 195 Union of India vs. H.S. Dhillon 1971 2 SCC 779 at 792 Bhagwan Dass Jain vs. Union of India 1981 2 SCR 808 and Western India Theatres Ltd. vs. Cantonment Board, Poona Cantonment 1959 Supp.
On 04.02.1998, the appellant filed Writ Petition No.1617 of 1998 challenging the provisions relating to mandap keepers in the Finance Act, 1997 whereby the mandap keepers were sought to be brought within the net of service tax.
The appellant is an Association of various Kalyana Mandapams bearing Registration No.
Service Tax was introduced in India vide the Finance Act, 1994.
to their clients.
In addition to letting out the Kalyana Mandaps, the Mandap Keepers also provide other facilities such as catering, electricity, water etc.
The appellant Association has been formed to protect the interest of the owners of Kalyana Mandapams in the city of Madras and elsewhere in the State of Tamil Nadu.
The owners of Kalyana Mandapams Mandap Keepers let out mandapas premises to the clients.
Aggrieved against the dismissal of the writ petition, the present appeal was filed.
Lakshmanan, J. The present appeal is directed against the judgment and order dated 30.04.2001 in Writ Petition No.
Dr. AR.
Even though the said representations were duly acknowledged by Respondent No.2, the same were number replied to.
1617 of 1998 passed by the High Court of Judicature at Madras whereby the Division Bench of the Madras High Court dismissed the writ petition of the appellant Association and held Sections 66, 67 o of the Finance Act, 1994 and Rule 2 1 d ix of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapams and Mandap Keepers to be intra vires of the Constitution of India.
