Challenging the Section 199A of the Finance Act , 2016, Pradhan Mantri Garib Kalyan Yojna, 2016 the petitioner urged for a different and better scheme which could have got more good money in banks and honest tax payers would have deposited amount. However 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, therefore there was no justification to issue notice in instant petition and accordingly it was to be dismissed
Siddharth Mehta v. UOI (2017) 393 ITR 312 / 244 Taxman 289/ 148 DTR 248/ 293 CTR 365 (SC)
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 ]