One action (later on interpreted to be illegal) multiple repercussions

1. Consequences of SC Judgment-
02.08.2017 (Common Cause v.
Union of India) on Sec.21(5) of
MMDR Act, 1957.

2. It brought such a proposition of Law (consequences for
offence under one Law declared through interpretation is given under
another Law) that it made (as a consequence) all
actors/operators, without any exception,
offenders not only of one Law but also of
Laws at multi-layer.

3. Notwithstanding, it
brought avalanche of
consequences under
following statutes:

4. 1. Income Tax Act, 1961-
a) Sec.142 (Scrutiny Assessment),
b) Sec.148 (re-assessment) &
c) Ch. XXI, XXII (Penalty & Prosecution)

5. 2. MMDR Act, 1957-
a) S.4 &19 (Determination)
b) S.4A(4) (Lapsing)
c) S.21(1) (Penalty)-JMFC-Criminal Court
d) S.21(5) (Compensation)
e) S.23C (illegal mining)

6. 3. Air (Prevention & Control of
pollution) Act, 1981
4. Water Act, 1974
5. Environment Protection Act, 1986
6. NGT Act, 2010 (Compensation-Polluters’
Pay Principle)
7. VAT Act, 2005
8. Central Excise Act, 1944

7. 10. SARFAESI, 2002 (Debt recovery proceeding)
11. RDB, 1993 (Debt recovery proceeding)
12. State Public Demand Recovery Act
(Demand recovery proceeding)
13. Insolvency & Bankruptcy Code, 2016
14. Benami transactions (Prohibition) Act,
1988

8. 14.Black Money & Imposition of Tax Act,
2015
15.Fugitive Economic Offenders Act, 2018
16.Companies Act, 2013
17.Prevention of Money Laundering Act,
2002

9. All the following
authorities arrogated
jurisdiction as a
consequence of this
judgment:

10. 1.Income Tax authorities,
2.Indirect Tax Authorities,
3.Local (VAT) Tax authorities,
4.Mining, environment & other
statutory prosecution
authorities/regulators
5.State Government
6.Other State Agencies,

11. 7. Central Bureau of Investigation (CBI)
8. Enforcement Directorate (ED)
9. Local Police,
10.Crime Branch,
11.CAG,
12.SIT appointed by Supreme Court (Black money)
13.NCLT

12. The new jurisprudence codified in this
judgment, as the history shows, has become a
complete new stepping stone for new
application of existing laws.
Time to innovate new & simple
Jurisprudence to avoid uncertainties in Law &
these consequences.