S. 199A : Pradhan Mantri Garib Kalyan Yojna, 2016- Legislative powers- Judicial review – Court declined to enter into or encroach upon policy making arena and suggest a different policy on ground that it was not within domain of Court- There is a distinction between assailment of the constitutional validity of a policy and conception of framing of a better policy. [S. 199E, 199FArt. 32 ]
Siddharth Mehta v. UOI (2017) 393 ITR 312 / 244 Taxman 289/ 148 DTR 248/ 293 CTR 365 (SC)