SEEMA SILK SAREES AND ANOTHER v. DIRECTORATE OF ENFORCEMENT AND OTHERS

5 SCC 580Reported decision2008#1132 most cited

What is SEEMA SILK SAREES AND ANOTHER v. DIRECTORATE OF ENFORCEMENT AND OTHERS authority for?

This case is an authority on the constitutional validity of enactments, frequently cited in arguments made by respondents to uphold the legislative competence and power of the State to legislate specific laws.

99

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Also referred to as

Seema Silk Sarees · 5 SCC 580 · Directorate of Enforcement · constitutional validity of enactment · legislative competence · upholding statutory provisions · economic offenses · judicial review of statutes

Judgments citing SEEMA SILK SAREES AND ANOTHER v. DIRECTORATE OF ENFORCEMENT AND OTHERS

B T KANTHARAJ vs. THE STATE OF KARNATAKA

WP/27680/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

NANJUNDAPPA vs. THE STATE OF KARNATAKA

WP/47827/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

THARIQ KHAN vs. STATE OF KARNATAKA

WP/8585/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SMT JANAKI vs. THE STATE OF KARNATAKA

WP/28215/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SMT. LAKSHMAMMA vs. THE STATE OF KARNATAKA

WP/6960/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SRI SHIVALINGAIAH vs. STATE OF KARNATAKA

WP/6376/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SRI H K BASAVEGOWDA vs. THE STATE OF KARNATAKA

WP/28214/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SMT. PRIYADARSHINI vs. THE STATE OF KARNATAKA

WP/35277/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

MOOSAVEER @ IBRAHIM SAB vs. STATE OF KARNATAKA

WP/13029/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

N SANTHOSH KUMAR vs. THE STATE OF KARNATAKA

WP/22667/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SRI C GOVARDHAN REDDY vs. STATE OF KARNATAKA

WP/36459/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SRI RAJANNA vs. STATE OF KARNATAKA

WP/18646/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SMT. MOTAMMA vs. DEPUTY COMMISSIONER

WP/25219/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

K T THIPPERUDRAPPA vs. THE STATE OF KARNATAKA

WP/50828/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SRI A M NARAYANASWAMY vs. THE STATE OF KARNATAKA

WP/8210/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SRI M B DEVAYYA vs. THE STATE OF KARNATAKA

WP/18327/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SMT UMA BALAGAVI vs. STATE OF KARNATAKA

WP/23800/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

MR G PULLA REDDY vs. STATE OF KARNATAKA

WP/56168/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SMT. B.C.DHARMA vs. THE STATE OF KARNATAKA

WP/31322/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

SRI SRIKANTH vs. THE PRINCIPAL SECRETARY

WP/22025/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

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SEEMA SILK SAREES AND ANOTHER v. DIRECTORATE OF ENFORCEMENT AND OTHERS (5 SCC 580) — Cited in 99 Judgments | BharatTax