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2019 (5) TMI 1070

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..... 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 adva .....

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..... 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 void; c) An appropriate writ and/or order and/or direction declaring that proviso to Section 3(1) of the Black Money (U .....

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..... sel 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 this interim stage is, as to whether the Government can exercise powers under the said Act, prior to the statute itself coming into force. 5. Mr. P.V. Kapur, learned Senior Counsel appearing on behalf of the petitioner invites o .....

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..... ding 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 agree with the submission made on behalf of the official respondents. 10. 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, therefo .....

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