SATYAJIT SAHA AND 9 ORS vs. THE UNION OF INDIA AND 3 ORS
The appeal is allowed
ITA/1/2026HC Gauhati29 Jan 2026
Bench: HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
Section 19(1)(b)Section 24Section 49
127. In view of the above discussion, we hold as under:
127.1. Section 3(2) (sic Section 3) of the unamended 1988 Act is declared
as unconstitutional for being manifestly arbitrary. Accordingly, Section 3(2)
of the 2016 Act is also unconstitutional as it is violative of Article 20(1) of
the Constitution.
127.2. In rem forfeiture provision under Section
