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2015 (9) TMI 536 - DELHI HIGH COURT

2015 (9) TMI 536 - DELHI HIGH COURT - 2015 (40) S.T.R. 236 (Del.) - Waiver of pre-deposit - Challenge to the Explanation to clause (ii) of Section 65(19) of the Finance Act, 1994 - promotion or marketing of games of chance, organised, conducted or promoted by the client - Held that:- It has been inter alia, held by the Sikkim High Court [2013 (11) TMI 1002 - SIKKIM HIGH COURT] that the activity of promotion, marketing, organising or in any other manner assisting in organising games of chance, in .....

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part of the business auxiliary service till 30.062010 when it was deleted and new Section 65 (105) (zzzzn) was introduced as a specific service. - explanation which operated as a part of the business auxiliary service and is in pari materia with Section 65 (105)(zzzzn) is also liable to the struck down as being ultra vires the Constitution and beyond the legislative competence of Parliament - Notice issued.

In the meanwhile, no coercive measures be taken. Also, non-compliance with th .....

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) 8647/2015 and CM No. 18901/2015 In this writ petition there is a challenge to the Explanation to clause (ii) of Section 65(19) of the Finance Act, 1994 as being ultra vires the Constitution of India and being beyond the legislative competence of Parliament and therefore, being violative of Article 246 and 265 of the Constitution. The point taken by the petitioner is that Section 65 (105)(zzzzn) which is in pari materia to the said explanation has been struck down as being ultra vires the Const .....

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