Prohibition of Benami Property Transactions Act, 1988 , as amended by Benami Transactions (Prohibition) Amendment Act, 2016

S. 5 : Property held benami liable to confiscation – Provisions of section 5 of Prohibition of Benami Property Transactions Act, 1988 as amended by Benami Transactions (Prohibition) Amendment Act, 2016 have to be applied prospectively and not retrospectively . [ Art. 226 [

Chartered Accountants Act, 1949.

S. 21A :Board of Discipline – Professional misconduct – Power of Central Government to make rules – Matter referred to Disciplinary Committee – Reference is held to be valid – Apppeal is dismissed . [S. 21A(4),29A(1) Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007 , Rule 9(3)(b) ]

Prohibition of Benami Property Transactions Act, 1988,

S. 24: Benami Property — Provisional Attachment of property — No provision warranting authorities to provide opportunity of Cross-Examination of witnesses whose statements have been relied upon — Orders continuing provisional attachment of property till order of adjudicating authority is not erroneous.[ 24(2) 24(3) 24(4)(a)(i) , 26(3) , ITAct , S.132 , Art . 226 ]

Prohibition of Benami Property Transactions Act, 1988,

S. 24 : Notice and attachment of property involved in benami transaction- Corporate debtor – Liquidation by NCLT – Notice of attachment – Notice is issued in SLP filed by the Liquidator . [ Insolvency And Bankruptcy Code, 2016, 60, 238 ]

Consumer Protection Act, 1986
S.2(1(o):Service – Advocates – Professionals – Highly skilled – Success depends on various factors – Cannot be compared with business – Cannot be held for deficiency of service. S. 2(1)(b)(i) ] Advocates Act , 1961 , S. 2(a) ]

Prohibition Of Benami Property Transactions Act, 1988

S. 26(3):Benami Transactions — Principles of natural justice — Ex oarte Order —Matter remitted to adjudicating authority.[ Art. 226 ]

Prevention of Money Laundering Act , 2002 .

S. 3: Offence of money -laundering -Offences And Prosecution — Money-Laundering — Auditor —Transfer of foreign exchange -Fictitious Bank accounts – Issue of tax determination certificates in Form 15CCA without ascertaining genuineness of documents — Not an offence- The Chartered Accountant is required to only examine the nature of remittance and nothing more . [S. 4 , ITRules , 1962 , 37BB , Form 15CA , Indian Penal Code , 420, 465, 467, 471 Art. 226 ]

The Prohibition of Benami Property Transactions Act, 1988

S. 2(9) : Benami Transaction- Provisional attachment – Transactions entered into prior to coming into force of 2016 Act High Court quashed the proceedings . [ S. 26(3) , Art . 226 ]

The Prohibition of Benami Property Transactions Act, 1988

S. 2(9) : Benami Transaction- Provisional attachment – Transactions entered into prior to coming into force of 2016 Act -Order of High Court quashing the proceedings is affirmed – SLP of Revenue is dismissed . [ S. 26(3) , Art .136 ]

Contempt of Courts Act , 1971 .

S. 2( c )(i): Contempt of Court- Criminal contempt – For making Scandalous , unwarranted and baseless imputations against several sitting Judges of the High Court and district Courts – Court has sentenced a lawyer to six months imprisonment after holding him guilty of criminal contempt . [ S. 5 14, , 15]