On 16.03.2020, a PIL has been filed before Supreme Court for challenging Vivad Se Vishwas Bill, 2020. The petitioner said that this bill is in violation of Article 14 and 21 of the Constitution of India.
The extract of PIL is as under :
(1.) The Petitioner is filing the present Writ Petition in public interest under Article 32 of the Constitution of India in as much as the fundamental rights enshrined in the Part III of the Constitution are violated.
(2.) The Petitioner is before this Hon’ble Court seeking issuance of appropriate, writ, direction or order declaring the Section 9 of Vivad se Vishwas Bill, 2020-dated 04.03.2020, passed by the Parliament as unconstitutional and being in violation of Petitioner fundamental rights under Article 14 and 21 of the Constitution of India; and for issuance of consequential writ quashing the same.
(3.) That this is a Writ Petition under Article 32 of the Constitution of India as Public Interest Litigation(PIL) seeking Writ of Certiorari for Quashing and Stay constitutional validity of the Amendments to the Section 9 of Vivad se Vishwas Act 2020, That the present Writ Petition seeks this Hon’ble Court to direct the Central Government to make rules for the better governance and to generate more revenue through the Tax Mechanism so that the Government may collect more tax revenue for better development of the Country without
discrimination class/classes of the Assessee for a better and healthy
democracy in India. The present Section 9 and the amendments to the Section 9 of Vivad se Vishwas Act 2020 by the Respondent No.1 is in direct violation of Articles 14, & 21 and the entire Vivad se Vishwas Act 2020.This petition is filed by the Petitioner in individual capacity. The Petitioner therefore seeks a relief Certiorari for Quashing and Stay the Constitutional validity of Section 9 and amendments to the Section 9 of Vivad se Vishwas Bill 2020.
(4.) That the Petitioners have no personal or individual ulterior interest, motive and intention to file the said Petition before this Hon’ble Court. There will be violation of Articles 14 and 21of the Constitution of India, if this Petition is not heard, legal injury being public in nature.
(5.) The Petitioner is a Chartered Accountant practicing in the city of
Mumbai and also appearing beforeIncome Tax Appellate Tribunal
(ITAT)throughout the Country having his Office at 292, Jamna Building,
Office No. 6, LT. Marg, Opp. St. Xaviers School, Mumbai-400002, Maharashtra, bearing PAN:FGBPS3891H and having another office at A-13, Sanjay Enclave, Uttam Nagar, New Delhi-1100059 and is a law abiding public-spiritedCitizen of India.The Petitioner’s Annual Income is less thanRs.10 lakhs (PAN:FGBPS3891H). The Petitioner has no personal/interest, motive in filing the instant Writ Petition. There is no civil, criminal, revenue or any litigation involving the Petitioner, which has or could have a legal nexus with the issues involved in the present
Public Interest Litigation.
(6.) The Respondent No. 2 is a Statutory body formed under the Central Board of Direct Taxes Act, to supervise the effective implementation of Direct taxes. After introduction of the Vivad se Vishwas Bill in Lok Sabha, several queries have been received from the stakeholders seeking clarifications in respect of various provisions contained therein. The Respondent No. 2 has considered these queries and decided to clarify the same in form of frequently asked questions (FAQs) and has
issued a Circular No.4 of 2020 dated 4th March, 2020. The clarifications are, approved by the both house of the Parliament and is pending for assent by the Hon’ble President of India.
(1.) Pass a Stay on Section 9 of the Vivad se Vishwas Bill, 2020 as regards exclusion of tax arrears raised under Section 143(3) or section 144 or section 153A or section 153C of the Act on the basis of search initiated under section 132 or section 132A of the Act, if the amount of disputed tax exceeds five crore rupees in that assessment year and cases in which prosecution has been instituted on or before the date of filing of declaration during the pendency of present writ petition and / or.
(2.) Pass any other order/orders that this Hon’ble Court may deem fit and
proper in the facts and circumstances of this case.