STATE OF MAHARASHTRA vs KALIAR KOIL SUBRAHMANIAM RAMASWAMY

The Supreme Court upheld the High Court's acquittal of the accused under Section 5(1)(e) of the Prevention of Corruption Act, 1947, ruling that the clause, which criminalizes possession of disproportionate property, was not applicable as the accused's possession occurred before the clause's enactment on December 18, 1964. The Court emphasized that Article 20(1) of the Constitution protects individuals from being convicted for acts that were not offenses at the time they were committed. Consequently, the appeal was dismissed, affirming the High Court's decision.