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.…
Where later benches applied it
Of those, 1 not applicable
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