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2019 (5) TMI 1070

e subject proceedings have been initiated against the petitioner, prior to the said Act itself coming into force and that the same are consequently without the sanction of law.? - Act, it shall come into force on the 01.04.2016 - whether notifications issued making them effective prior to 01.04.2016 are ultravirus? - Grant of interim relief - Seeking stay of the operation - HELD THAT:- Parliament in its wisdom enacted the said Act and expressly 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 b .....

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For the Petitioner: Mr. P.V. Kapur, Sr. Advocate and Mr. Siddharth Luthra, Sr. Advocate with Mr. A.T. Patra, Mr. Madhav Khurana, Ms. Roopa Dayal, Mr. Adarsh Pridarshi, Mr. Saurabh Verma, Mr. Birender Bhatt, Mr. Sidhant Kapur and Mr. V.K. Naghrath, Advocates. For the Respondents: Mr. Amit Mahajan, CGSC with Ms. Mallika Hiremath, Advocate for R-1 Mr. Zoheb Hossain, Senior Standing 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 applic .....

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he Respondent No.2 as illegal, ultra vires and null and void; and i) Any other writ and/or order and/or direction as this Hon ble Court deem fit and proper in the facts and circumstances of the case. 2. Although the writ petition, 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 .....

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Sections 85 and 86 of the said Act to promulgate the impugned Notifications, pursuant to which the subject proceedings have been initiated against the petitioner, prior to the said Act 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 .....

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statute prior to the date it is expressly stipulated to come into force by Parliament, in the said enactment. 13. In the case 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 .....

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