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TMI Blog2015 (10) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, clarified that the question of vires is not being adjudicated upon at this stage and it shall be open to the petitioners to approach this Court again laying challenge to the vires in accordance with law, after the decision by the concerned authority, if need so arises. - Petition disposed of. - CWP No. 18262 of 2015 - - - Dated:- 7-9-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Appellant : Mr Ashok Aggarwal, Sr Adv. with Mr Puneet Aggarwal, Adv.,Mr Saurabh Kapoor, Adv., Mr Rishabh Kapoor, Adv., Mr Abhishek Maheshwari, Adv. And Mrs Shivani Kapoor, Adv JUDGMENT Ajay Kumar Mittal, J. 1. This order shall dispose of a bunch of 8 petitions bearing CWP Nos. 18255, 18258, 18261, 18262, 18279, 18281, 18282 and 183 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2014 had upheld the provisions of Rule 25 of the Rules; for declaring Rule 25(7) of the Rules (Annexure P-1) as ultra vires the provisions of Section 3 read with Sections 6, 2(1)(u) and 2 (1)(zg) of the Rules; for declaring Rule 25(2), (4), (6) and (7) of the Rules (Annexure P-1) as ultra vires and inoperative for being indeterminable; for declaring Rule 25(4) of the Rules (Annexure P-1) in particular and other related provisions of the Haryana Value Added Tax Act, 2003 (in short the Act ) since they seek to charge tax on a transaction not supported by money consideration which cannot be considered to be sale for the purpose of charge sales tax as ultra vires the State's power under Article 246 of the Constitution of India read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is ultra vires the Constitution of India and in clear violation of the law laid down by this court in CHD Developer's case (supra) and the authorities under the Act are bound by the said Rule. Hence, the present writ petitions. 4. We have heard learned counsel for the petitioner(s) and perused the record. 5. Learned counsel for the petitioners has laid challenge to the notice dated 6.8.2015 (Annexure P-2) requiring the petitioner(s) to furnish the books of account and certain other information for the said period. 6. After hearing learned counsel for the petitioners, the present writ petitions are disposed of by directing the petitioners to produce the relevant record and to file a detailed and comprehensive representation(s) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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