Supreme Court of India
C.J. Paul and Ors. v. District Collector and Ors.
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1 Supreme Court bench has cited this judgment.
From the headnote
Indian Stamp Act, 1899 - ss. 47 and 198 - Proceedings under - Limitation period - Interpretation and/ or application of the provisions, as amended by the State of Tamil Nadu - Discussed. Interpretation of Statute - Strict construction - Penal statute - Held: statute of/imitation conferring jurisdiction upon statutory authorities to impose penalty must be construed strictly- 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
Where later benches applied it
Of those, 1 not applicable
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