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1994 (11) TMI 364 - SC - Service Tax
If the housing activity carried on by the statutory authority or private builder or contractor came within the purview of the Act only after its amendment by the Ordinance No. 24 in 1993 or the Commission could entertain a complaint for such violations even before?
Whether the suit has abated or survives?
Held that:- Appeal allowed. High Court fell into patent error in postponing the date of the operation of the notification. The notification, amending the Rules, was a legislative act.The amendment of the Rules being a delegated legislation; the High Court could not have interfered with the date of operation of the notification.
Thus set aside the direction given by the High Court regarding the postponement of the enforcement of the notification and we direct that the notification dated March 27, 1992 shall be operative from April 1, 1992.