Ministry of Law and Justice, Government of India issued an ordinance called ‘Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020’ (briefly ‘the Ordinance’ hereinafter). As per section 3 of the said Ordinance any time-limit specified in or prescribed or notified under any of the Specified Acts, such as the Income Tax Act 1961, falling within the period from 20.03.2020 to 29.06.2020 or such other date after 29.06.2020 as may be specified by the central government would stand extended to 30.06.2020 or to such other date after 30.06.2020 as may be notified by the central government.

Ordinance has been promulgated in exercise of the powers conferred by clause (1) of Article 123 of the Constitution of India.

It is well settled that an ordinance made by the President is not an executive act. Power to promulgate ordinance is legislative in nature. An ordinance issued by the President is as much a law as an Act passed by the Parliament. President’s power of legislation by an ordinance is co- extensive with the power of Parliament to make legislation.

Considering extra-ordinary situation faced by the country in view of the pandemic and the lockdown for which the Ordinance had to be promulgated, simplicitor rejection of the application of the petitioner u/s 197 for lower / Nil TDS as having been rendered infructuous either on 31.03.2020 or on 27.04.2020 cannot be justified and is wholly unsustainable in law as well as on facts.