https://www.taxtmi.com/caselaws?id=287817 Section 13A of the Punjab Alienation of Land Act, as inserted by the 1938 amendment, was analysed for compatibility with Section 298(1) of the Government of India Act, 1935. The provision operated by voiding benami transactions and enabling recovery of possession, but was held to offend the constitutional protection where, in effect, it prevented a subject domiciled in India from acquiring, holding, or disposing of property on the ground of descent only. The analysis also held that Section 298(2)(a) protected only prospective prohibitions and did not authorise reopening completed transactions or disturbing acquired titles, so the retrospective reach of Section 13A was invalid, though severable from its prospective operation. en-us Wed, 30 Jan 1946 00:00:00 +0530 Sat, 03 Oct 2020 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287817 Section 13A of the Punjab Alienation of Land Act, as inserted by the 1938 amendment, was analysed for compatibility with Section 298(1) of the Government of India Act, 1935. The provision operated by voiding benami transactions and enabling recovery of possession, but was held to offend the constitutional protection where, in effect, it prevented a subject domiciled in India from acquiring, holding, or disposing of property on the ground of descent only. The analysis also held that Section 298(2)(a) protected only prospective prohibitions and did not authorise reopening completed transactions or disturbing acquired titles, so the retrospective reach of Section 13A was invalid, though severable from its prospective operation. Case-Laws Indian Laws Wed, 30 Jan 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287817