Provisional attachment of movable property under the benami...

Provisional attachment of movable property under the benami regime requires compliance with the statutory route: attachment under section 24(4)(a)(i) is confined to property already provisionally attached under section 24(3), while other property requires section 24(4)(b)(i). An incorrect or omitted reference to the applicable benami category in a show-cause notice does not invalidate proceedings where the stated facts disclose an applicable category. Material from income-tax proceedings may be relied upon. Establishing benami ownership nevertheless requires proof that the alleged beneficial owner paid the consideration and would receive future benefit; a temporal and evidential gap between alleged funding and acquisition fails that burden.