2022 (11) TMI 1438

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioners : Mrs. Manju Agarwal, Mr. Bajrang Manot, Ms. Surabhi Baid. For the Respondents : Mr. Smarajit Roy Chowdhury. ORDER 1. Heard learned Advocates appearing for 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 Au....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... declaration duly made are at serious risk. (ii) Benami cooking gas connections which have been regularized from time to time are at risk. (iii) Hosing colonies and benami 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... overly broad, disproportionately harsh, and operate without adequate safeguards in place. Such provisions were still-born law and never utilized in the first place. In this light, this Court finds that 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 t....