https://www.taxtmi.com/caselaws?id=17458 The court upheld the constitutionality of Sections 64 to 78 of the Finance Act, 1997, and the Voluntary Disclosure of Income Scheme (VDIS), rejecting claims of discrimination between honest and dishonest taxpayers. It emphasized the limited scope of judicial interference in economic and taxation matters, deferring to the legislative and executive branches. The court found the VDIS to be a rational legislative policy decision to address black money concerns, dismissing the petition and affirming the legality of the challenged provisions. The request for appeal to the Supreme Court was also denied. en-us Tue, 29 Jul 1997 00:00:00 +0530 Tue, 22 Sep 2009 15:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17458 The court upheld the constitutionality of Sections 64 to 78 of the Finance Act, 1997, and the Voluntary Disclosure of Income Scheme (VDIS), rejecting claims of discrimination between honest and dishonest taxpayers. It emphasized the limited scope of judicial interference in economic and taxation matters, deferring to the legislative and executive branches. The court found the VDIS to be a rational legislative policy decision to address black money concerns, dismissing the petition and affirming the legality of the challenged provisions. The request for appeal to the Supreme Court was also denied. Case-Laws Income Tax Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17458