https://www.taxtmi.com/caselaws?id=24799 The article discusses whether the Benami Transactions (Prohibition of the Right to Recover Property) Ordinance, 1988 operates retrospectively to bar a benami defence in pending proceedings, including a second appeal. It explains that the ordinance was read as extinguishing the earlier right of a real owner to recover benami property and as prohibiting both benami claims and defences in pending and past matters. It also examines Article 19(1)(f) and treats the prohibition as a valid public-interest restriction aimed at suppressing concealment of assets, revenue loss, and corrupt practices. en-us Mon, 01 Aug 1988 00:00:00 +0530 Fri, 22 Jan 2010 14:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24799 The article discusses whether the Benami Transactions (Prohibition of the Right to Recover Property) Ordinance, 1988 operates retrospectively to bar a benami defence in pending proceedings, including a second appeal. It explains that the ordinance was read as extinguishing the earlier right of a real owner to recover benami property and as prohibiting both benami claims and defences in pending and past matters. It also examines Article 19(1)(f) and treats the prohibition as a valid public-interest restriction aimed at suppressing concealment of assets, revenue loss, and corrupt practices. Case-Laws Income Tax Mon, 01 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24799