Apar: “So, there are three levels. Do you have a law? Does that have a state purpose, is there a reason that the government is bringing it? Is this the best way to achieve this purpose because your privacy is at stake?

“The court always examines the third issue, which is proportionality, by saying that you should use least invasive measure possible to achieve your end because it is impacting people’s privacy.

On proportionality, the (Aadhaar) majority judgement does not reason it enough. Even though it cites a lot of figures which say that ‘people do not quote their PANs for a lot of transactions which are done in cash. There is estimated loss of Rs 33,000 crore even in tax filings. People are misquoting the provision and the forms under which they are filing their taxes’. The order comes up with lot of data, but it does not actually reason that is Aadhaar the best way of making sure that we comply with payment of our taxes?. On 139 AA, the court does not get into the proportionality issue sufficiently.”