As soon as the details were disclosed, the Finance Bill, 2017 raised eye-brows[1] . Some noted that:

• To minimise the number of tribunals, the Finance Bill, 2017 sought to merge eight tribunals with other tribunals and amended provisions relating to the structuring and re-organization of such tribunals.
• The above measures were sought to be taken through a money bill, which is only supposed to contain provisions for imposition of taxes and withdrawal of money from the State Treasury.

Continue Reading Spanner in the Works? Judicial Challenge to the Finance Act, 2017