{"id":21172,"date":"2021-08-25T05:23:55","date_gmt":"2021-08-24T23:53:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/justice-k-s-puttaswamy-retd-v-uoi-2018-97-taxmann-com-585-sc-editorial-affirmed-in-rehhar-foundation-v-justice-k-s-puttaswamy-2021-278-taxman-1-123-taxmann-com-344-sc\/"},"modified":"2021-08-25T05:23:55","modified_gmt":"2021-08-24T23:53:55","slug":"justice-k-s-puttaswamy-retd-v-uoi-2018-97-taxmann-com-585-sc-editorial-affirmed-in-rehhar-foundation-v-justice-k-s-puttaswamy-2021-278-taxman-1-123-taxmann-com-344-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/justice-k-s-puttaswamy-retd-v-uoi-2018-97-taxmann-com-585-sc-editorial-affirmed-in-rehhar-foundation-v-justice-k-s-puttaswamy-2021-278-taxman-1-123-taxmann-com-344-sc\/","title":{"rendered":"Justice K.S. Puttaswamy (Retd . ) v .UOI (2018) 97 taxmann.com 585 (SC) Editorial : Affirmed in Rehhar Foundation v. Justice K.S. Puttaswamy ( 2021 ) 278 Taxman 1\/ 123 taxmann.com 344 (SC)"},"content":{"rendered":"<p>The Aadhaar Act serves legitimate State interest and good governance to ensure fruits of welfare schemes (that involve 3% of GDP and, thus, huge of public money) reach to unprivileged and marginalized section of the society by preventing leakages, pilferages and corruption in the implementation of welfare schemes; it does not violate right to privacy, nor is it unconstitutional.<\/p>\n<p>\u00a0The Aadhaar Act meets the concept of Limited Government, Good Governance and Constitutional Trust.<\/p>\n<p>\u00a0The Aadhaar Act is validly passed as a &#8216;Money Bill&#8217; (within the meaning of Article 110 of the Constitution).<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0For admission of children in schools, requirement of Aadhaar would not be compulsory. Benefits to children under different student welfare schemes shall not require Aadhaar; identity may be proved on the basis of any other documents.<\/p>\n<p>\u00a0Rule 9 of the Prevention of Money Laundering (Maintenance of Records) Rules, 2005 and the notifications issued thereunder which mandates linking of Aadhaar with bank accounts is fail test of proportionality; hence, unconstitutional.<\/p>\n<p>Circular dated March 23, 2017 mandating linking of mobile number with Aadhaar is not backed by any law, hence, unconstitutional.<\/p>\n<p>\u00a0<\/p>\n<p>Certain provisions of the Aadhaar Act and Regulations suffer from the vice of unconstitutionality and, hence, amendments were suggested.<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 139AA : Return of income \u2013 Quoting of Aadhar number &#8211; Inclusion of Aadhaar in Income-tax Act valid &#8211; Section 139AA of the Income-tax Act, 1961, pass the test of proportionality (right to privacy v. legitimate State interest) &#8211; Not unconstitutional  [ Art , 14 , 16 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-21172","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5vu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21172","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=21172"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21172\/revisions"}],"predecessor-version":[{"id":21173,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21172\/revisions\/21173"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}