This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Benami Law- Amended Provision of 2016 has no relevance without provisions of Act of 1988
Case Law Details
- Case Name
- Tulsiram Vs ACIT (Benami Prohibition) (Chhattisgarh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Tulsiram Vs ACIT (Benami Prohibition) (Chhattisgarh High Court)
To decide the core issue whether the amended Benami Transactions (Prohibition) Amendment Act, 2016 can be made applicable for initiating proceedings against the petitioner in respect of the properties which were purchased or acquired prior to 01.11.2016, it would be necessary to read the Prohibition of Benami Property Transactions Act, 1988 as a whole including the Provisions inserted by way of Act of 2016.
Sub Section 3 of Section 1 reads as under:
“(3) The provisions of Sections 3, 5 and 8 shall come into forc...
