Why in News
The Supreme Court of India recalled its August 23, 2022, judgment regarding the benami property law.
The decision was made after review petitions were filed by the Union government and the Deputy Commissioner of Income Tax.
What is the 2022 Benami Judgment?
The 2022 judgment declared certain provisions of the benami property law unconstitutional and arbitrary.
It specifically addressed amendments made to the Prohibition of Benami Property Transactions Act, 1988, through the 2016 amendment.
Section 3(2) of the amended Act allowed for retrospective punishment and empowered the government to confiscate properties involved in benami transactions.
Why Recalled?
The Supreme Court recalled the judgment to reconsider its findings on the constitutional validity of the benami law provisions.
The review highlighted that the previous judgment went beyond the specific legal questions raised in the petitions.
Issues with 2022 Judgment
The judgment was criticized for not adequately addressing the constitutionality of Sections 3(2) and 5 of the amended Act.
It ruled that the law violated Article 20(1) of the Constitution, which prohibits retrospective punishment, but the validity of key provisions was not fully contested during the original proceedings.
The Supreme Court emphasized the need for a proper legal contest to evaluate the constitutional issues at hand.
COMMENTS