Section 3, 50, 51, 59, 72, 85 & 86 of the Black Money and Imposition of Tax Act, 2015 — Black Money — In order to give benefit to assessee and to remove the anomalies the date 1st July, 2015 has been substituted in sub section (3) of section 1 of the Black Money Act, 2015 in place of 1st April, 2016 as originally prescribed so as to enable the assessee to take benefit of section 59 even if there was no change of date in the previous year. High Court was not right in holding that by the notification before it, the penal provisions were made retrospectively applicable — Union of India vs. Gautam Khaitan [2019] 311 CTR 249 (SC)