JUDGMENT

K.G. Balakrishnan, J.-In both these appeals, the constitutional validity of Sections 269SS and 271D of the Income Tax Act, 1961 (for short, "the Act"), is challenged. In Criminal Appeal No. 601 of 1992, the learned Single Judge of the Madras High Court quashed the prosecution initiated against the respondent by holding that Section 269SS is violative of Article 14 of the Constitution and, therefore, the prosecution initiated against the respondent was not legal. The learned Single Judge granted certificate under Article 134A of the Constitution and the present appeal has been filed by the Department.

2. In Civil Appeal No. 4478 of 2000, the appellant had challenged the constitutional validity of Sections 269SS and 271D of the Act before the High Court. The learned Single Judge dismissed the writ petition. Thereupon the appellant filed an appeal before the Division Bench. The Division Bench in Writ Petition Appeal No. 5447 of 1999 affirmed the order of the learned Single Judge. The judgment of the Division Bench is now challenged before us in this appeal.

3. Section 269SS was inserted in the Income Tax Act by Finance Act 1984 with effect from 1.4.1984, but the same was made op