TMI Blog2022 (11) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1988 - c onstitutionality of Sections 3 and 5 of the 1988 Act - HELD THAT:- The issue involved in these writ petitions are covered in favour of the petitioners by a recent judgment in the case of Union of India Anr. Vs. M/s. Ganpati Dealcom Pvt. Ltd [ 2022 (8) TMI 1047 - SUPREME COURT] as held that Section 3(criminal provision) read with Section 2(a) and Section 5(confiscation proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties. 2. Learned Advocate appearing for the petitioners submits that the issue involved in these writ petitions are covered in favour of the petitioners by a recent judgment of the Hon ble Supreme Court dated 23rd August, 2022 in the case of Union of India Anr. Vs. M/s. Ganpati Dealcom Pvt. Ltd., reported in Civil Appeal No.5783 of 2022 (@ Special Leave Petition No.2784 of 2020) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allotments of DDA flats which have been regularised from time to time are at risk. 15.16 The criminal provision under Section 3(1) of the 1988 Act has serious lacunae which could not have been cured by judicial forums, even through some form of harmonious interpretation. A conclusion contrary to the above would make the aforesaid law suspect to being overly oppressive, fanciful and manifestl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Sections 3 and 5 of the 1988 Act were unconstitutional from their inception. 3. Learned Advocate appearing for the respondent/Income Tax Authority does not dispute the aforesaid contention of the petitioners. 4. In view of the facts and circumstances of the case as appears from record, submission of the parties and by taking into consideration the aforesaid judgment of the Hon ble Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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