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      Qualifications for appointment of Chairperson and Members of...

      Court Reviews Chairperson and Member Qualifications for Appellate Tribunal Under Benami Property Act for Constitutional Validity.

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      Direct TaxesApril 15, 2022Case LawsHC
      Qualifications for appointment of Chairperson and Members of Appellate Tribunal - Constitutional validity of Sections 9 and 32(2)(a) of the Prohibition of Benami Property Transactions Act, 1988 as amended by the Benami Transactions (Prohibition) Amendment Act, 2016 - It is true that the extent of judicial review that can be exercised in a given case is quite limited. Though a constitutional court can declare a provision to be unconstitutional, it should not give any direction to the Legislature to make an amendment in a particular way. The judicial restraint is, therefore, being hailed as a virtue. However, in a case where a direction has been given by the Apex Court to have the judicial independence, it is required to be followed by the High Courts as well as the Executive. - HC

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      ActsIncome Tax