Indira Banerjee, J - (1.) THIS writ petition has been filed by Solicitors and Advocates, M/s. Sandersons & Morgans and its partners in their representative capacity for and on behalf of all learned advocates aggrieved by imposition and/or levy of Service Tax by amendment of the Finance Act by incorporation of Clause (zzzzm) of sub -section (105) of Section 65 of the Finance Act, 1994. Leave is granted to the petitioners to file this writ application in their representative capacity for and on behalf of all advocates of the State of West Bengal. Publications be issued in at least three newspapers, one English, one vernacular and one Hindi, having circulation in Kolkata. It appears that at least four High Courts, namely, the Madras High Court, the High Court of Judicature at Andhra Pradesh, the Delhi High Court and the Gauhati High Court have passed interim orders restraining the respondents from giving effect to the amendment made in Section 65 (105)(zzzzm) of the Finance Act, 2011. Since the Finance Act is a Central Act having all India operation, which affects advocates all over the country, the petitioners and other advocates whom the petitioners seek to represent, are similarly circumstanced as the petitioners before the Courts referred to above.
(2.) THIS Court, therefore, deems it appropriate to grant an ad interim order restraining the respondents from giving effect to Section 65(105)(zzzm) insofar as the petitioners and persons sought to be represented by the petitioners are concerned. It is, however, made clear that in the event the writ petition ultimately fails, it will be incumbent upon the petitioners and all advocates represented by them to obtain registration if such registration has not already been obtained and to pay Service Tax in accordance with the Finance Act, 1994, as amended, including interest and penalty, if any. This interim order shall continue till 31st March, 2012 or until further orders, whichever is earlier.
(3.) AFFIDAVIT -in -Opposition be filed within four weeks after the ensuing Puja Vacation. Affidavit -in -Reply thereto, if any, be filed within two weeks thereafter. Let the writ application be listed as "For Hearing" on the following working day. Let photostat copies of this order, duly countersigned by the Assistant Registrar (Court), be supplied to the learned Advocates for the appearing parties on usual undertakings.;