TaxTMI 
TaxTMI 
2022 (5) TMI 1636
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Bhuvan Mishra, Varun Chugh, Swati Ghildiyal, Kartik Jasra, Randeep Sachdeva, Ruchi Kohli, Adit Khorana, Deepa Dutta, Shreya Jain, Rustam Singh Chauhan, Deepabali Dutta, Preeti Rani, Advs., Gurmeet Singh Makker, Chandra Prakash, AORs, Rajive Bhalla, Sumeir Anuja, Jai Surya Jain, Yajur Bhalla, Deepak Samota, Ashish Vajpayee, Advs. and Shubham Bhalla, AOR ORDER 1. Leave granted. 2. These appeals take exception to the judgment and order dated 28.05.2021 passed by the High Court of Punjab & Haryana at Chandigarh in Civil Writ Petition Nos. 7706/2020 (O&M) and 7761/2020 (O&M) respectively. 3. The Appellants had assailed the Notification dated 13.04.2018 issued by the appropriate authority in exercise of powers Under Section 87 of Punjab Reor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pees one lac", the words "one lakh twenty thousand rupees", "two lakh rupees" and "four lakh rupees" shall respectively be substituted. 7. We have heard learned Counsel for the parties. 8. The entire issue needs to be answered, keeping in mind the exposition of this Court in 'Lachmi Narain v. Union of India' reported in 1976 (2) SCC 953. 9. The three-Judge Bench of this Court has had an occasion to deal with the provision similar to Section 87 of the 1966 Act. The expression 'restrictions or modifications' occurring in Section 871 has been interpreted by this Court in following words: 61. ........... Such a wide construction must be eschewed lest the very validity of the section becomes vulnerable on account of the vice....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Government Order/Notification, makes no provision regarding disclosure of income, expenditure, account and balance sheet on website of the unaided schools, including as applicable in the State of Punjab. It would be a different matter if the Parliament or the State Legislature, as the case may be, were to incorporate such condition in the enactment such as the 2016 Act. Had it been so incorporated, it would then be open to the unaided institutions to question the validity of such a provision, which could be tested by the Constitutional Court on the basis of doctrine of fairness, arbitrariness and other grounds available under Part III of the Constitution of India or otherwise. 13. Suffice it to observe that the change introduced vide the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....16 Act gets extended in terms of the impugned Government Order/Notification. 15. Accordingly, challenge to Clause (b) of the third proviso inserted by virtue of Government Order/Notification by way of paragraph 6, cannot be countenanced and is rejected. 16. That takes us to the challenge to paragraph 8 of the impugned Government Order/Notification, whereby the penalty amount is enhanced in respect of unaided institutions governed by the 2016 Act within the Union Territory in terms of impugned Government Order/Notification. Again, this is not a peripheral or insubstantial alteration or modification of Section 14. Inasmuch as, what should be the quantum of penalty amount or punishment, is a legislative policy. It must be left to the concern....