ANTUBHAI RUGNATH DOSHI AND ANOTHER Vs. KUSUM LATA MITAL, ADDITIONAL SECRETARY TO GOVERNMENT OF INDIA AND OTHERS

JUDGEMENT

(1.) THE petitioners are brothers. They are the Trustees of a public charitable trust known as "Shree Mahakali Trust" which is registered with the Assistant Charity Commissioner at Rajkot.

(2.) ON 16th January 1978 the High Denomination Bank Notes (Demonetisation) Ordinance was promulgated which has been subsequently replaced by the High Denomination Bank Notes (Demonetisation) Act, 1978. The Act is deemed to have come into force on 16th day of January 1978. The provisions of the said Act and the Ordinance are identical.

(3.) UNDER sections 3 and 4 of the said Act it is provided as follows: