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    <title>1977 (8) TMI 172 - Supreme Court</title>
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    <description>Clause (e) of Section 5(1) of the Prevention of Corruption Act, 1947 created a distinct offence only on its insertion by the 1964 amendment, so possession of disproportionate assets occurring before that commencement could not be punished under it. The earlier Section 5(3) operated only as a rule of evidence and did not create a substantive offence. Article 20(1) therefore protected the accused from conviction for conduct not punishable under the law in force when the alleged possession occurred, and the conviction under Section 5(1)(e) read with Section 5(2) was held unsustainable.</description>
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    <pubDate>Mon, 08 Aug 1977 00:00:00 +0530</pubDate>
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      <title>1977 (8) TMI 172 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=195915</link>
      <description>Clause (e) of Section 5(1) of the Prevention of Corruption Act, 1947 created a distinct offence only on its insertion by the 1964 amendment, so possession of disproportionate assets occurring before that commencement could not be punished under it. The earlier Section 5(3) operated only as a rule of evidence and did not create a substantive offence. Article 20(1) therefore protected the accused from conviction for conduct not punishable under the law in force when the alleged possession occurred, and the conviction under Section 5(1)(e) read with Section 5(2) was held unsustainable.</description>
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      <pubDate>Mon, 08 Aug 1977 00:00:00 +0530</pubDate>
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