Supreme Court · 2009 INSC 980 · Decided 31 July 2009
C.J. Paul and ORS. v. District Collector and ORS.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 980 · [2009] 12 S.C.R. 233
- Case number
- CIVIL APPEAL No. 4968/2009
- Decided
- 31 July 2009
- Bench
- S.B. SINHA, DEEPAK VERMA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Registration Act; Stamp Act Section 47, 47A(1), 198, 47A
Headnote
Indian Stamp Act, 1899 - ss. 47 A and 198 - Proceedings under - Limitation period - Interpretation and/ A B or application of the provisions, as amended by the State of C Tamil Nadu - Discussed. Interpretation of Statute - Strict construction - Penal statute - Held: A statute of/imitation authorities to impose penalty must be D construed strictly- A penal statute, unless expressly provided, cannot be given retrospective effect. In 1990, the appellants purchased some properties situated in the State of Tamil Nadu by registered deeds of sale. The Sub-Registrar came to know of the
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