In which case Justice J.C. Shah of Supreme Court observed “Since by the exercise of the power a serious invasion is made upon the rights, privacy and freedom of the tax payer, the power must be exercised strictly in accordance with law and only for the purpose for which law authorises it to be exercised”.
Explanation & Strategy
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Justice J.C. Shah's observation about fundamental rights being not absolute and subject to reasonable restrictions reflects the constitutional position under Article 19(2)-(6). Every fundamental right under Article 19(1) has corresponding reasonable restriction grounds.
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