Author Archives: perry4lawblogs

Aadhaar Is Not Mandatory For Section 139AA Even After Constitution Bench Judgment And CBDT Notification Opines Praveen Dalal

The first official interpretation of majority judgment of Supreme Court in Aadhaar case has been given by Praveen Dalal and Perry4Law Organisation (P4LO). The same covers legal and constitutional interpretation of Section 139AA of Income Tax Act and its analysis by the Supreme Court.

This legal analysis is subject to the following two caveats:

(1) We are not giving all the legal reasons and Constitutional position regarding Constitutionality of section 139AA at this stage and would come up with the same at a latter stage after getting official response of Indian Government.

(2) We are also not discussing the Per Incuriam aspect of the majority judgment of Supreme Court that we would discuss at appropriate stage.

The conclusion of this interpretation is that Aadhaar is absolutely optional for Section 139AA and other tax and financial regulations purposes and people have a choice to refuse to enroll and use (if already enrolled) Aadhaar for these purpose.

Anticipating harassment at the hands of Indian Govt and tax authorities, we have introduced a two tier dispute resolution mechanism. This is as follows:

(1) Send this “Legal Analysis” (Pdf) of Section 139AA to any person or authority that demands enrollment, quoting or linking of Aadhaar with PAN or tax return, and

(2) If they persist in their illegal and unconstitutional demand for Aadhaar, use the Online Dispute Resolution (ODR) Portal of PTLB to fight such demands.

Please note that this legal analysis is “Not a Legal Opinion” and you have to approach us separately for that purpose.

Also the ODR Portal is a professional service of PTLB that you can use after engaging us in our professional capacity. 

We hope this legal analysis and consumer empowering portal of PTLB would help you in protecting your statutory and Fundamental Rights.

Update: 01-04-2019

(1) On 31-03-2019, the CBDT/Income Tax Department has issued a notification that has extended the last date to link Aadhaar with PAN to 30-09-2019. So nobody can touch your PAN till 30-09-2019 and thereafter the date would be extended again. This is an endless process and citizens can safely presume that nothing adverse would happen to their PAN for not linking it with Aadhaar.

(2) By the same notification it has been mandated that quoting the Aadhaar number would be mandatory to file tax returns from 01-04-2019 onwards.

(3) Quoting of Aadhaar has been made mandatory for filing of both online as well as offline/paper based tax returns.

Despite this much anticipated development, we believe that Aadhaar is absolutely optional for both filing of tax returns and for linking with PAN.

We would follow this viewpoint only and would use our “ODR Portal” to fight against such illegal and unconstitutional demands of Aadhaar. 

Orwellian Aadhaar Has Brought Disrespect For Both Supreme Court And Attorney Generals

Aadhaar has brought an embarrassing situation for Public Functionaries like Attorney General, CEO of UIDAI and Supreme Court. No time in history people called AG/CEO of UIDAI a moron and SC Judges corrupt Says Praveen Dalal. How much more toll Aadhaar would Take?

All this is happening despite Twitter censoring critical tweets about Aadhaar like anything. Twitter is hell bent to shadow ban, demote tweets, throw critical tweets in black hole and so on. All tricks have been deployed by Twitter and Indian government to silence criticism about Aadhaar.

But people of India must not succumb to this pressure otherwise they would become slaves of Aadhaar for ever. We must Scrap Aadhaar as soon as possible says Praveen Dalal.

Supreme Court Has No Justification For Imposing Orwellian Aadhaar Upon Indians Opines Praveen Dalal

Social media is a powerful tool to express opinion by people all over the world. Indians have also started using social media like Facebook, Twitter, etc to express their opinion on critical and controversial issues. One such issue is Aadhaar that has been forced upon Indians and Supreme Court played a major role in imposing it upon Indians by unnecessarily sitting upon the judgment.

Both Aadhaar and Aadhaar Act 2016 are unconstitutional and Supreme Court has no choice in this regard. It cannot ignore Indian Constitution and Fundamental Rights though it has diluted them a lot by delaying the judgment on Aadhaar. Scrapping of Aadhaar is the only option left before Supreme Court if it wishes to retain any sort of authenticity and respect from Indians.

Naturally people started questioning Supreme Court, Attorney General(s), CEO of UIDAI, etc who are trying to justify unconstitutional and Orwellian Aadhaar. This has brought extreme embarrassment for these Public Functionaries as people are loosing their faith in the institution of Supreme Court.

We at Perry4Law organisation (P4LO) do not believe in bad mouthing Attorney General, CEO of UIDAI and Supreme Court despite their failures to protect Indian Constitution and our Fundamental Rights. But AG/CEO and SC must also ponder what wrong they have done.

Aadhaar Act Is Unconstitutional And Void Ab Initio And Is Of No Legal Significance Opines Praveen Dalal

Many people have been coerced and forced to enroll for Aadhaar and link it with various services, whether of government and private companies. But how many of you are aware that neither Aadhaar nor Aadhaar Act, 2016 is constitutional and you can absolutely say no for Aadhaar enrollment and its linking with anything and everything.

According to Praveen Dalal, who has been engaged in the most effective and versatile fight to Scrap Aadhaar since 2009, neither Aadhaar nor Aadhaar Act, 2016 is constitutional and Indians can refuse to comply with any mandate arising out of either. He further maintains that Aadhaar Act, 2016 is “Void Ab Initio” and any person can challenge its constitutionality, provisions or any compliance requirement under it any time.

So what is a void ab initio law? A void ab initio law is a legislation that has no legal force and that cannot bind any person or organisation through its provisions. As people are aware, Aadhaar Act, 2016 was imposed upon Indians as a “money bill” despite the fact that it is not a money bill at all.

According to Praveen Dalal, the fact whether a bill is money bill or not has to be finally decided by the Speaker if there is a dispute to that effect in the Parliament. Once a certificate is issued by the Speaker that the bill is a money bill, the procedure applicable to money bills is followed and Rajya Sabha looses its power to force inclusion of its suggestions in such bill. This situation also arose in case of Aadhaar Act, 2016 and suggestions of Rajya Sabha were ignored by Lok Sabha where BJP has the majority.

But the final authority to decide whether a bill is money bill or not outside the Parliament vests with the Supreme Court that can exercise its Judicial Review power in this regard opines Praveen Dalal. In fact, the Aadhaar Act, 2016 was immediately challenged by Shri. Jairam Ramesh and this is the only good thing that either Congress party or any of its member has done against Aadhaar says Praveen Dalal.

But Supreme Court did what it was not required to do at all. Supreme Court deliberately postponed judgments upon privacy right, Aadhaar and Aadhaar Act, 2016. Privacy is a Fundamental Right was already well known and Supreme Court unnecessarily wasted time of people so that Central Government can force Aadhaar upon Indians. Then Supreme Court failed to declared Aadhaar Act, 2016 as unconstitutional and till now it is on the statute book. Finally, Supreme Court totally abdicated its constitutional duties and severely compromised Rule of Law and Fundamental Rights when it kept on postponing its final decision on Aadhaar.

Judicial wisdom and integrity was totally shattered when Supreme Court ignored the clear fact that Aadhaar Act, 2016 is neither a “Validation Act” nor a “Money Bill” opines Praveen Dalal. Supreme Court also violated the interim order of previous Constitution Bench of Supreme Court by not adhering to it and giving a self contradictory view on Aadhaar. Meanwhile, some division benches of Supreme Court even gave Per Incuriam judgments even though Interim order of Constitution Bench was still in force informs Praveen Dalal. In short, Supreme Court only indulged in “Self Mockery and Degradation” in order to accommodate “Unconstitutional Interests” of Executive says Praveen Dalal.

But the bottom line is that Aadhaar Act, 2016 is not a money bill and you need not to wait for a declaration of Supreme Court in this regard.

If the Parliament passes a money bill that allows Government to “Rape, Loot and Murder Indians”, will you wait for Supreme Court to wake up from its sleep or will you protest and act in self defense asks Praveen Dalal.

So why you are following Aadhaar Act, 2016 when it is void ab initio. Just ignore the provisions of Aadhaar Act, 2016 as they have no legal force, whether Supreme Court says so or not. At least this is what we are doing and we have found there are tremendous benefits of this approach.

On a related note, Aadhaar Act, 2016 does not prohibit you to sue Government, UIDAI, private companies or any other person or institution for violating your legal rights. Do not believe in contrary and ignorant claims and sue the guilty person on first instance.

Uniqueness Of Aadhaar Is A Lie As It Does Not Provide Any Unique Identity Opines Praveen Dalal

You must have heard a lot about uniqueness of Aadhaar that it provides a unique identity to its holder. That is a white lie as Aadhaar does not provide any unique identity informs Praveen Dalal.

Firstly, 99% people who have enrolled for Aadhaar have shown two or more government identity documents. If they already had government documents, where is the need for Aadhaar asks Praveen Dalal.

Secondly, Aadhaar is based upon the incorrect assumption that biometric is unique and safe. Truth is that biometric is neither unique nor safe inform Praveen Dalal. Many Aadhaar have been generated in India by single person on multiple occasions by tricking the biometric system. Further, once the biometric is compromised, you cannot change it forever unlike a disposable password.

Thirdly, Indian government itself is not capable of biometric authentication of even a small segment of people. That is why they are asking for paper copies of Aadhaar for verification instead of biometric authentication.

Both paper based Aadhaar cards and their biometric can be faked easily that is why criminals and terrorists have multiple Aadhaar. This has posed a national security threat to India that Indian government is ignoring right now.

Fourthly, government has been lying about 119 crore Aadhaar enrollments. Truth is that Aadhaar is not even 50% enrolled and even by government’s own faulty standards Aadhaar is not a unique identity.

Doubts about uniqueness were raised long before by many Twitter handles of Perry4Law Organisation (P4LO). In fact, UIDAI or government has no mechanism to detect duplicacy of biometric of Aadhaar in its system. Next time if UIDAI and government say Aadhaar is a unique ID, tell them to stop lying now as their lie has been caught and myth of uniqueness busted by P4LO.

Insecure And Unconstitutional Aadhaar Has Put Lives And Properties Of Indians In Great Danger Opines Praveen Dalal

Aadhaar suffers on many fronts and lack of cyber security is just one of them. Each weakness of Aadhaar is fatal in itself and sufficient to put lives and properties of people associated with it in great danger. The truth is that insecure and unconstitutional Aadhaar has already put lives and properties of Indians in great danger opines Praveen Dalal.

Despite the tall claims of government and UIDAI, Aadhaar is a highly insecure project. Aadhaar database, whether biometric or non biometric one, is vulnerable to simple and sophisticated cyber attacks and other forms of security lapses. In fact, no body needs to even hack Aadhaar as biometric and demographic information about Indians are already available to world at large.

Cyber security is a complicated field to manage and even the most ardent players of cyber security are aware that absolute cyber security is a myth. So if anybody is claiming that his/her system, software or project is 100% cyber secure, he/she is simply ignorant of the ground realities as exist in the cyberspace.

Till sometime back, cyber warfare was considered as a fiction and not reality. But with growing incidences of cyber espionage, cyber terrorism and even cyber warfare, countries have started taking their critical infrastructures seriously. Nevertheless, the task to secure these critical infrastructures is next to impossible as the bad guys are always many steps ahead of the government and its agencies.

Aadhaar is one such highly sensitive and highly insecure project of India government that is neither prudent nor secure. It only has a false sense of security that government is projecting to divert the attention of critics of Aadhaar. But real cyber security professionals are well aware of the dangers of Aadhaar project that has put the lives and properties of Indians in great peril.

In reality, Aadhaar has created serious constitutional anomaly and irresolvable cyber security issues that would always jeopardise rule of law and personal safety and security of Indians. No matter whatever Indian government tells you, stay away from Aadhaar. And if you have already made an Aadhaar, delink it from all services and block your biometric as soon as possible so that it cannot be abused by government and private individuals.

Indian Government Is Fooling Indians With Rhetoric And Snatching Their Liberties Opines Praveen Dalal

Indians are gullible and can be easily pushed by even the most absurd excuses and reasoning. Aadhaar is a good example how naive Indians can be. Not only Indians are compromising their own freedom and liberty but they have also risked the freedoms and liberties of their family.

Innocent children, who are not even aware of the digital slavery that their parents have imposed upon them, are facing biggest setback. Their future freedoms have already been sold by their families to government and private companies.

There is no mechanism that Indian government has not used to force unconstitutional Aadhaar upon Indians. From lies, coercion to taking help of Supreme Court in dragging the case endlessly, government has used all the weapons in its arsenal.

This raises the most important question. Do Indians have a choice in this regard? Yes all of us have a choice to say no. Those who have said no to Aadhaar have put their social, financial, physical and personal entitlements at great risk. There is no reason why one salaried employee can fight against Aadhaar while other succumb to the pressure.

Due to clever tactics of Indian government, almost 50% of Indians have now enrolled for Aadhaar. They have a mechanism to refuse, link or opt out of Aadhaar but their fear is not allowing them to take necessary step.

We at Perry4Law Organisation (P4LO) have been using an online platform for refusal, delinking and opt out of Aadhaar for long.  The results are really promising as companies and institutions approached through the ODR platform have not demanded Aadhaar anymore.

We would like to inform people that Aadhaar is absolutely optional for enrollment and linking purposes. You can also opt out of Aadhaar if you approach appropriate authorities. Do not enroll for Aadhaar or link it anywhere otherwise you would become a digital slave forever.