TMI Blog2019 (5) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... sly provided therein that save as otherwise provided in the said Act, it shall come into force on the 1st day of April, 2016. There is, therefore, no gainsaying the legal position that, the power to make Rules or remove difficulties under the provisions of Sections 85 and 86 of the said Act, could only be exercised by the Central Government, once the said Act came into force on the 1st April, 2016, the date expressly stipulated by Parliament in this behalf, and not prior thereto. A fortiori the Central Government further could not have, prior to the said Act coming into force, altered the date on which the enactment came into force i.e. 1st April, 2016 by exercising the powers available to it under Sections 85 and 86 of the said Act by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Counsel for R-2 R-3 O R D E R SIDDHARTH MRIDUL, J CRL.M.A.4336/2019 (Stay) 1. The present writ petition under Articles 226 and 227 of the Constitution of India prays as follows:- a) An appropriate writ and/or order and/or direction declaring that Section 51(1) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is applicable only prospectively and not to attempts evading the tax under the Act prior to Act coming into force. b) An appropriate writ and/or order and/or direction declaring that the provisions of Sections 10(1) and 54 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 are null and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inter alia impugns the provisions of Sections 10(1) and 54 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (hereinafter referred to as the said Act ); learned counsel appearing on behalf of respondent No.1/Union of India states that, they do not wish to file a reply thereto and adopt the counter affidavit filed on behalf of respondents No.2 and 3; the Income Tax Department. 3. We have heard learned counsel appearing on behalf of the parties on the application seeking stay of the operation and effect of the order dated 22.01.2019 and further restrain them from taking any action against the petitioner under the provisions of Section 10 of the said Act. 4. The issue before us at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t itself coming into force and that the same are consequently without the sanction of law. 8. In this behalf, it has been urged by Mr. Zoheb Hossain, learned Senior Standing Counsel appearing on behalf of the Income Tax Department that, from a plain reading of the provisions of Section 86 of the said Act, it can be observed that, the Central Government was empowered under the provisions of the said Act, inter alia, for the purpose of removing difficulties, to promulgate the impugned Notifications and advance the date on which the said Act is to come into force-in terms of sub-Section(3) of Section 1 of the said Act-from the 1st day of April, 2016 to the 1st day of April, 2015. 9. Prima facie, we find ourselves unable to ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at hand, consequently at this stage we are prima facie of the considered view that, the official respondents could not have exercised powers granted to it under the provisions of Sections 85 and 86 of the said Act, prior to the enactment itself coming into force, in terms of the provisions of sub-Section (3) of Section 1 of the said Act. 14. In this view of the matter, we are of the opinion that, the petitioner has made out a good prima facie case for grant of interim relief; and that grave prejudice will be caused to him if the official respondents are not restrained at this stage from proceeding further and taking action against the petitioner, under the provisions of the said Act. 15. The respondents are, therefore, re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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