TMI Blog2005 (9) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... er return, particularly, as the petitioner had not quantified his tax liability in terms of section 6D with regard to the liability for payment of cess in terms of this provision. It was at this stage the petitioner approached this court challenging the legality of this notice along with a challenge to the constitutional validity of the very provision, viz., section 6D of the Act, on the premise that the levy in terms of section 6D is invalid and if so, the very levy, i.e., the very charging section is bad, the question of the authorities proceeding further pursuant to the show cause notice which is also bad in law does not arise and therefore has prayed for a declaration to the effect that the provisions of section 6D, as it stood at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he investment even put at the zenith by the Government in such companies can be as much as the capital base of the companies themselves and not beyond and the learned counsel further points out that the equity capital of the Infrastructure Development Company is 50 crores whereas the equity capital of the Bangalore Mass Rapid Transit Limited Company is 20 crores and put together it is only 70 crores and the moment the Revenue realises this amount of Rs. 70 crores, through imposition of cess under section 6D of the Act, thereafter, the question of further realisation under this provision does not arise; that the charges of the section as indicated in the charging section having been specific, there is no more authorisation under this se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... good the proposition that the liability for payment of cess under section 6D of the Act, does not arise as in terms of the charging section unless it is shown that the amount realised hitherto under this provision is more than sufficient for meeting the purpose for which the cess is sought to be imposed, viz., for raising funds to invest as equity funds by the Government in the two companies mentioned above. This factual position having not been made good at all, the petitioner cannot seek the relief of declaration to either for invalidating the provisions of section 6D or to hold that the provision does not operate after that particular date. As the two situations are not same in the present case and as in the case cited above, rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutional will not be issued for the mere asking. The exercise will not be undertaken until and unless the person is really aggrieved and makes good the argument in terms of the legal and constitutional provisions. A declaration cannot be issued by this court in the present case as the petitioner has not made good the argument on the factual position, i.e., the collections had exceeded Rs. 70 crores at a particular point of time, particularly at any time during the year 1998-1999. The mere plea or submission cannot be accepted for the purpose of the declaration sought for by the petitioner. Therefore, a declaration cannot be issued and the consequential relief to quash the show cause notice through a writ of certiorari as prayed for ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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