https://www.taxtmi.com/caselaws?id=282047 A land reforms enquiry into benami or sham transfers under Section 14T(5) of the West Bengal Land Reforms Act was treated as operating in a distinct field from the Benami Transactions (Prohibition) Act, 1988, so no repugnancy arose under Articles 246 and 254. The enquiry was held not to be barred by the benami law because it was directed to ceiling surplus and vesting, not to enforcement of title by a real owner. The amended provision was also treated as creating a fresh statutory power rather than a second proceeding or barred review, and its retrospective operation was upheld as constitutionally competent and non-arbitrary. en-us Fri, 21 Jan 1994 00:00:00 +0530 Wed, 25 Dec 2019 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282047 A land reforms enquiry into benami or sham transfers under Section 14T(5) of the West Bengal Land Reforms Act was treated as operating in a distinct field from the Benami Transactions (Prohibition) Act, 1988, so no repugnancy arose under Articles 246 and 254. The enquiry was held not to be barred by the benami law because it was directed to ceiling surplus and vesting, not to enforcement of title by a real owner. The amended provision was also treated as creating a fresh statutory power rather than a second proceeding or barred review, and its retrospective operation was upheld as constitutionally competent and non-arbitrary. Case-Laws Benami Property Fri, 21 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282047