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Twist in the Tale – Old Section 148 vs. New section 148A Controversy

September 5, 2021 34011 Views 6 comments Print

The deferment of application of old provisions of section 148 was done by the CBDT, Ministry of Finance by way of conditional legislation in the peculiar circumstances which arose during the pandemic and lock down. Hence, there being no full delegation of powers in the scenario, the Central Government cannot be said to have encroached upon turf of Parliament.

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