2024 (10) TMI 1120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RASIMHA And HON'BLE MR. JUSTICE MANOJ MISRA For the Petitioner : Mr. Tushar Mehta, Solicitor General Mr. Suryaprakash V Raju, A.S.G. Mr. Vikramjit Bannerjee, Adv. Mr. Siddharth Sinha, Adv. Mr. Zoheb Hussain, Adv. Mr. S A Haseeb, Adv. Mrs. Aakansha Kaul, Adv. Mr. Bhuvan Mishra, Adv. Mr. Ritwiz Rishabh, Adv. Mr. Kanu Agarwal, Adv. Mr. Raj Bahadur Yadav, AOR For the Respondent : Mr. Ajay Vohr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egal question which arises for this Court's consideration is whether the Prohibition of Benami Property Transactions Act, 1988 (for short "the 1988 Act"), as amended by the Benami Transactions (Prohibition) Amendment Act, 2016 (for short "the 2016 Act") has a prospective effect. Although a purely legal question arises in this appeal, it is necessary to have a brief factual background in mind b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....5. The authorities concerned cannot initiate or continue criminal prosecution or confiscation proceedings for transactions entered into prior to the coming into force of the 2016 Act viz. 25-10-2016. As a consequence of the above declaration, all such prosecutions or confiscation proceedings shall stand quashed. 127.6. As this Court is not concerned with the constitutionality of such independe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... paragraph 3 of the judgment, which has been extracted above. In the submissions of parties which have been recorded in the judgment, the issue of constitutional validity was not squarely addressed. 6. A challenge to the constitutional validity of a statutory provision cannot be adjudicated upon in the absence of a lis and contest between the parties. We accordingly allow the review petition and ....