ISSUE:
Whether the Finance Act, 2017 (the Finance Act) satisfies the test of a Money Bill under Article 110 of the Constitution of India?
Whether Section 184 of the Finance Act is unconstitutional on account of excessive delegation of power to the Executive?
Whether Tribunal, Appellate Tribunal and Other Authorities (Qualifications, Experience and Other Conditions of Service of Members) Rules, 2017 (Rules) are in consonance with the parent enactments and various decisions of the Supreme Court on the functioning of Tribunals?
Whether there is a need for amalgamation of existing Tribunals and setting up of benches?
RULE:
Constitutional spirit is given priority and all the organs of the state, function in accordance with principals like separation of power and basics structure doctrine.