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Direct Taxes - Highlights / Catch Notes

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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.

April 15, 2022

Case Laws     Direct Taxes     HC

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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