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2009 (11) TMI 21 - DELHI HIGH COURTMisuse of treaties - Double Taxation Avoidance Agreements - governance of international treaties – violation of constitutional mandate – public interest litigation – held that - In our considered view, the admissibility of a procedure to be devised where such a treaty is to be placed before the Parliament or requiring its approval is a matter to be left to the Government and the Parliament - It would not be within the domain of exercise of writ jurisdiction under Article 226 of the Constitution of India of this Court to issue any direction in that behalf - It is, thus, submitted that the executive power of the Union extends to matters to exercise of rights by virtue of any treaty or agreement with by virtue of Article 73 (1) (b) of the Constitution of India but that is “subject of course to constitutional limitations”.
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