https://www.taxtmi.com/caselaws?id=437595 The article examines the definition of benami transaction under Sections 2(9)(A) and 2(9)(C), the distinction between substantive and procedural provisions, and the prospective or retrospective operation of amending legislation. It also addresses provisional attachment under Section 24, retrospective application of penal and confiscatory provisions, Article 20(1) protection against retrospective penal laws, in rem forfeiture of benami property, manifest arbitrariness, mens rea requirements in criminal offences, and proportionality in deprivation of property. The text notes that the issues are covered by the Supreme Court's decision in Ganpati Dealcom Pvt. Ltd. and that the petitions were disposed of accordingly. en-us Tue, 13 Dec 2022 00:00:00 +0530 Tue, 28 Apr 2026 15:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437595 The article examines the definition of benami transaction under Sections 2(9)(A) and 2(9)(C), the distinction between substantive and procedural provisions, and the prospective or retrospective operation of amending legislation. It also addresses provisional attachment under Section 24, retrospective application of penal and confiscatory provisions, Article 20(1) protection against retrospective penal laws, in rem forfeiture of benami property, manifest arbitrariness, mens rea requirements in criminal offences, and proportionality in deprivation of property. The text notes that the issues are covered by the Supreme Court's decision in Ganpati Dealcom Pvt. Ltd. and that the petitions were disposed of accordingly. Case-Laws Benami Property Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437595