https://www.taxtmi.com/caselaws?id=24141 The Andhra Pradesh High Court held that the Benami Transactions (Prohibition) Act, 1988 was within Parliament's legislative competence because, in pith and substance, it related to trusts and trustees; any impact on agricultural land was only incidental and did not invalidate the law. It also held that section 4 operated to bar suits, claims, and defences based on benami ownership in respect of both pre-commencement and post-commencement transactions, because the provision's language, object, and legislative history showed a remedial intent that would otherwise be frustrated. en-us Fri, 17 Feb 1989 00:00:00 +0530 Wed, 25 Dec 2019 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24141 The Andhra Pradesh High Court held that the Benami Transactions (Prohibition) Act, 1988 was within Parliament's legislative competence because, in pith and substance, it related to trusts and trustees; any impact on agricultural land was only incidental and did not invalidate the law. It also held that section 4 operated to bar suits, claims, and defences based on benami ownership in respect of both pre-commencement and post-commencement transactions, because the provision's language, object, and legislative history showed a remedial intent that would otherwise be frustrated. Case-Laws Benami Property Fri, 17 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24141