JUDGMENT :

B.R. GAVAI, J.

Leave granted.

2. The present appeal challenges the interim order passed by the Division Bench of the Delhi High Court in Writ Petition (Crl.) No. 618 of 2019 dated 16.05.2019 thereby, restraining the appellants herein from taking and/or continuing any action against the writ petitioner (respondent herein) pursuant to the Order dated 22.01.2019 under Section 55 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (hereinafter referred to as the “Black Money Act”) passed by Appellant No. 2 herein.

3. We have heard Mr. Tushar Mehta, learned Solicitor General appearing on behalf of the appellants, and Mr. P.V. Kapur, learned senior counsel appearing on behalf of the sole respondent.

4. The short question that falls for consideration is, as to whether the High Court was right in observing that while exercise of the powers under the provisions of Sections 85 and 86 of the Black Money Act, the Central Government has made the said Act retrospectively applicable from 01.07.2015 and passed a restraint order.

5. From the Statement of Objects and Reasons, it could be seen that the Black Money Act has been enacted for the following purp