Parliament in the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 expressly provided therein that save as otherwise provided in the Act, it shall come into force on April 1, 2016. The power under the provisions of sections 85 and 86 of the Act to make rules or remove difficulties could be exercised by the Central Government, only once such Act came into force on April 1, 2016, the date expressly stipulated by Parliament in this behalf, and not prior thereto.

Notification Nos. S.O. 1790(E), dated July 1, 2015, S.O. 1791(E), dated July 1, 2015 and G. S. R. 529(E), dated July 2, 2015, purportedly promulgated under the provisions of sub-section (3) of section 1, section 59 and sub-section (1) of section 63 and sub-sections (1) and (2) of section 85 of the Act, respectively seek to exercise powers conferred under the Act, prior to the day on which the Act came into force, i. e., April 1, 2016. Prima facie, the authorities could not have exercised the powers granted under the provisions of sections 85 and 86 prior to the enactment itself coming into force in terms of the provisions of section 1(3)The authorities were restrained from proceeding further and taking or continuing any action against the petitioner under the provisions of the 2015 Act.