High Court held that provisions under sections 3 and 5 of unamended 1988 Act, prior to coming into force of Benami Transactions (Prohibition) Amendment Act, 2016, were unconstitutional for being manifestly arbitrary and thus, authorities concerned could not initiate or continue criminal prosecution or confiscation proceedings for transactions entered into prior to coming into force of 2016 Act viz. 25-10-2016. SLP against order of High Court was dismissed-Revenue filed review petition by relying on UOI  v. Ganpati Dealcom (P.) Ltd. [2024] 167 301 Taxman 313/474 ITR 354 (SC) wherein it was held that where any other proceeding had been disposed of by relying on judgment of Supreme Court in UOI v. Ganpati Dealcom Private Ltd. [2022] 289 Taxman 177/447 ITR 108/(2023) 3 SCC 315, liberty was granted to aggrieved party to seek a review.  Following judgment of Government of NCT of Delhi v. K.L. Rathi Steels Ltd. (2024) 7 SCC 315, review petition against SLP was not maintainable.