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    <title>2021 (5) TMI 1031 - Supreme Court</title>
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    <description>The West Bengal housing regulation law was held to fall within Entries 6 and 7 of the Concurrent List, not Entry 24 of the State List, because its true subject was regulation of real estate transactions, contracts, disclosures, registration, duties, remedies, and penalties. It was also found repugnant to the Real Estate (Regulation and Development) Act, 2016 under Article 254 because it substantially duplicated the Central law while altering material safeguards and procedures, creating a parallel regime on the same field without Presidential assent. The State legislation was therefore declared constitutionally invalid, while past registrations, sanctions, and permissions were protected.</description>
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    <pubDate>Tue, 04 May 2021 00:00:00 +0530</pubDate>
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      <title>2021 (5) TMI 1031 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=302887</link>
      <description>The West Bengal housing regulation law was held to fall within Entries 6 and 7 of the Concurrent List, not Entry 24 of the State List, because its true subject was regulation of real estate transactions, contracts, disclosures, registration, duties, remedies, and penalties. It was also found repugnant to the Real Estate (Regulation and Development) Act, 2016 under Article 254 because it substantially duplicated the Central law while altering material safeguards and procedures, creating a parallel regime on the same field without Presidential assent. The State legislation was therefore declared constitutionally invalid, while past registrations, sanctions, and permissions were protected.</description>
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