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2023 Supreme(Cal) 1596

DEBANGSU BASAK, MD. SHABBAR RASHIDI
Ardhendu Bikash De – Appellant
Versus
State of West Bengal – Respondent


Advocates:
Advocate Appeared:
For the Petitioners: Sudeep Sanyal, Sukanta Das, Chandrachur Lahiri
For the Respondents: Chandi Charan De, Soumitra Bandyopadhyay, Anirban Sarkar

Table of Content
1. deed of settlement context (Para 1 , 2 , 3 , 4 , 5)
2. revenue officer's jurisdiction (Para 6 , 7 , 8 , 9)
3. constitutional validity of provisions (Para 10 , 11 , 12 , 13)
4. interpretation of section 14t and 14p (Para 14 , 15 , 16 , 17 , 18)
5. retrospective operation of section 14t (Para 19 , 20 , 21)
6. conclusion on revenue officer's findings (Para 22 , 23 , 24 , 25)

JUDGMENT :

DEBANGSU BASAK, J.

1. An order dated March 12, 2021 passed in O.A. No. 1477 of 2008 by the West Bengal Land Reforms and Tenancy Tribunal, is under challenge in the present writ petition.

2. Learned advocate appearing for the writ petitioners submits that, the father of the writ petitioners executed a deed of settlement on December 30, 1965. At that material point of time, Section 14T of the West Bengal Land Reforms Act, 1955 was not in the statute book. Consequently, the Revenue Officer could not open the issue as to whether, the deed of settlement dated December 30, 1965 was benami or not purporting to act under Section 14T(5) of the Act of 1955. According to him, the time period under the Act of 1955, to look into an issue of benami is prescribed under Section 14P of the Act of 1955. The dee

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