https://www.taxtmi.com/caselaws?id=437595 Benami transaction provisions concerning the definitions of benami transaction and benami property, provisional attachment, confiscation, and the prospective operation of penal and confiscatory amendments are governed by the principles applied in Ganpati Dealcom. Key issues include whether substantive or procedural provisions may operate retrospectively, Article 20(1) protection against retrospective penal laws, mens rea requirements for criminal offences, and constitutional limits on in rem forfeiture. The legal analysis also addresses manifest arbitrariness, substantive due process, proportionality, and protection against deprivation of property. 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 Benami transaction provisions concerning the definitions of benami transaction and benami property, provisional attachment, confiscation, and the prospective operation of penal and confiscatory amendments are governed by the principles applied in Ganpati Dealcom. Key issues include whether substantive or procedural provisions may operate retrospectively, Article 20(1) protection against retrospective penal laws, mens rea requirements for criminal offences, and constitutional limits on in rem forfeiture. The legal analysis also addresses manifest arbitrariness, substantive due process, proportionality, and protection against deprivation of property. Case-Laws Benami Property Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437595