BMA s.13 — the law in short
What the courts have decided on section BMA s.13, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Chetan Satish Timblo v Union of India
High CourtHelps taxpayerNo later treatment found
Is the constitutional validity of the Black Money Act actually under challenge anywhere, and has anyone got a stay of an assessment under it?
Yes, in the Bombay High Court. On 2 July 2026 the Court issued Rule on a petition challenging provisions of the Act as ultra vires the Constitution, stayed the assessment order dated 25 March 2023 passed under s.10(3) and the notice of demand of the same date issued under s.13, and restrained coercive action including prosecution and penalty until the hearing and final disposal. Nothing was decided on the merits.
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Binoy Kodiyeri v DDIT
High CourtHelps departmentNo later treatment found
Can I take an assessment under the Black Money Act straight to the High Court?
Not ordinarily. The Kerala High Court dismissed two writ petitions against proceedings under the Black Money Act because the assessment order was appealable under s.15 of that Act and the petitioner had come to the Court directly without invoking the statutory remedy. The dismissal was without prejudice to the right to appeal, and the Court excluded the period from 24 March 2023 until receipt of the certified copy of the judgment in computing limitation for that appeal.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
