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2019 Supreme(SC) 1513

RANJAN GOGOI, DEEPAK GUPTA, SANJIV KHANNA
Association For Democratic Reforms – Appellant
Versus
Union Of India – Respondent


Advocates Appeared:
Prashant Bhushan, Pranav Sachdeva, Ms. Neha Rathi, Jatin Bhardwaj, Shadan Farasat, Ms. Hamsini Shankar, Ms. Jahnavi Sindhu, Ms. Shruti Narayan, Advocates, for the Appellants; K.K. Venugopal, AG, Tushar Mehta, SG, Ms. Shraddha Deshmukh, Arvind Kumar Sharma, Mukesh Kumar Maroria, Anil Katiyar, B.V. Balaram Das, Amit Sharma, Dipesh Sinha, Ms. Ayiala Imti, Prateek Kumar, Neelesh Singh Rao, P.V. Dinesh, Ms. Sindhu T.P., Mukund P. Unny, Bineesh K., Suren Uppal, Aviral Kashyap, Ms. Tavleen Kaur Mohi, Ms. Akanksha Goyal, Sanjeev Menon, Arvind Kumar Gupta, B.K. Pal, Amit Anand Tiwari, Advocates, for the Respondents/Applicants

ORDER

1. The provisions of Section 135 of the Finance Act, 2017 and the consequential amendments carried out in Section 31 of the Reserve Bank Of India Act, 1934; Section 137 of the Finance Act, 2017 and the corresponding amendment carried out in section 29C of the Representation of The People Act, 1951; Section 11 of the Finance Act 2017 and the corresponding amendment carried out in section 13A of the Income Tax Act, 1961; Section 154 of the Finance Act 2017 and the amendment carried out in Section 182 of the Companies Act 2013 and Section 236 o the Finance Act, 2016 and the corresponding amendment carried out in Section 2(1)(j)(vi) of the Foreign Contribution (Regulation) Act, 2010 have been challenged in this group of writ petitions.

2. The provisions of the statutes prior to amendment and subsequent thereto will require specific notice. Hence, for convenience the same are reproduced hereinbelow.

Section 29C, Representation of the People Act 1951

Prior to Amendment by the Finance Act, 2017

Upon Amendment by Section 137 of the Finance Act, 2017

29C. Declaration of donation received by the political parties.- (1) The treas

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