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
2) of the 2016 Act is also unconstitutional as it is violative of
Article 20(1) of the Constitution.
b) In rem forfeiture provision under Section 5 of the unamended
Act of 1988, prior to the 2016 Amendment Act, was unconstitutional
for being manifestly arbitrary.
c) The 2016 Amendment Act was not merely procedural, rather,
prescribed substantive provisions
