As Congress MP from Thiruvananthapuram Shashi Tharoor points out, the new law essentially recreates the inspector raj of the pre liberalisation days by giving the taxman judicial powers, powers to scrutinise files for 16 years, levy penalties, and make people criminally liable.In their election campaign in 2014, Narendra Modi and many Bharatiya Janata Party leaders had claimed that if elected, they would bring back enough black money to distribute a sum of 15,00,000 (or the equivalent of nearly $25,000) to each and every poor Indian family.Some of Modi’s supporters, like Baba Ramdev, even claimed that the money would be brought back within 100 days of the new government coming to power. Having repeatedly asserted that the United Progressive Alliance government had deliberately not revealed the names of those with foreign bank accounts because it was trying to protect them, the BJP government was now on the back foot.On October 17, 2014, the government had come under fire from judges of the Supreme Court for failing to furnish the so called HSBC list of 628 names, addresses and bank account details of Indian individuals, firms and trusts holding accounts in the Geneva branch of HSBC Swiss subsidiary. (HSBC is an abbreviation for Hongkong and Shanghai Banking Corporation.)This list of 628 names was part of a longer list of some 130,000 suspected tax evaders with accounts in HSBC Private Bank, Geneva, that had been „stolen” in 2006 by a computer systems engineer Herve Falciani (described by some as a whistle blower) and subsequently „leaked” to representatives of governments of different countries in Europe.The HSBC list that had been given to India by the government of France in 2011, is not the only one of its kind.

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