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    <title>2015 (12) TMI 1703 - Supreme Court</title>
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    <description>A special courts law targeting disproportionate-assets cases involving holders of high public or political office was upheld as constitutionally valid where presidential assent covered the State enactment, the law operated in a distinct field, and the classification had a rational nexus with speedy trial. The confiscation machinery was also sustained because it was treated as interim civil-adjudicatory process with notice, hearing, reasoned adjudication, appeal, and restoration safeguards, so it did not violate Articles 14, 20, 21 or 300A. The stay-limiting appeal and refund provisions were saved by reading them narrowly, but the Bihar Rules were invalid to the extent they imposed summary procedure inconsistent with the parent Act.</description>
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      <title>2015 (12) TMI 1703 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=194417</link>
      <description>A special courts law targeting disproportionate-assets cases involving holders of high public or political office was upheld as constitutionally valid where presidential assent covered the State enactment, the law operated in a distinct field, and the classification had a rational nexus with speedy trial. The confiscation machinery was also sustained because it was treated as interim civil-adjudicatory process with notice, hearing, reasoned adjudication, appeal, and restoration safeguards, so it did not violate Articles 14, 20, 21 or 300A. The stay-limiting appeal and refund provisions were saved by reading them narrowly, but the Bihar Rules were invalid to the extent they imposed summary procedure inconsistent with the parent Act.</description>
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