Interim stay on Article 20 challenge to Section 72(c) of the Black Money Act pending further consideration.

No challenge to the validity of Section 72(c) of the Black Money Act was raised in the criminal petition, and the Court noted the High Court's observation that the provision allegedly conflicted with Article 20 of the Constitution. On the prayer for interim relief, notice was issued and the impugned portion was ordered to remain stayed pending further consideration. The order did not render any final adjudication on the constitutional validity of Section 72(c).

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Issues: Whether the challenge to Section 72(c) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 had been raised in the criminal petition; and whether the impugned High Court observation holding that the provision offended Article 20 of the Constitution of India should remain stayed pending consideration of interim relief.

Analysis: The order records that no challenge to the validity of Section 72(c) was raised in the criminal petition. It also notices the High Court's observation that criminal liability under the provision was said to be inconsistent with Article 20 of the Constitution of India. On that basis, notice was issued on the prayer for interim relief and the impugned portion was directed to remain stayed.

Outcome: Interim notice was issued and the impugned observation was stayed. No final adjudication on the validity of Section 72(c) was rendered.

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