Supreme Court in its recent judgement has effectively held that policy goals override rights in the Aadhaar – PAN case.
What is the issue?
Binoy Viswam v. Union of India case in the SC deals with the dispute over Section 139AA of the Income Tax Act, 1961.
Central government made it obligatory on individuals filing income tax returns to link their permanent account numbers (PAN) to their Aadhaar which was termed unconstitutional as it infringed a number of fundamental rights.
The petitioners argued that Section 139AA violated the rights to equality, to practise any profession, and to personal liberty.
The court rejected the contention that the Income Tax Act cannot make Aadhaar compulsory when the core legislation, the Aadhaar (Targeted Delivery of Financial & Other Subsidies, Benefits & Services) Act, 2016, makes enrolment in the scheme voluntary.
The court accepted the state’s arguments that the linking of Aadhaar and PAN can help eradicate the ills of tax evasion caused by a proliferation of black money.
The petitioners highlighted that both biometric details and iris scans can be forged.
