TaxTMI 
TaxTMI 
2020 (1) TMI 382
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....ns of the The Prohibition of Benami Property Transactions Act, 1988 (in short ' PBPT Act') dated 04.12.2019 the present writ petition has been filed. 2. Brief relevant facts for proper disposal of the writ petition is that the respondent on the basis of certain information in respect of the property situated at Khasra No.42 at Village Dighepur, Pithora has been purchased by the present petitioner as benami property in the name of respondent No.5. The respondents on verification of facts found that the said information was correct and it was revealed that the aforementioned properties have been purchased in the name of respondent No.5 by the present petitioner. 3. After verification the authorities decided to initiate pr....
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....ttachment. For the aforesaid reasons, the impugned order Annexure P-1 is bad in law, arbitrary and illegal. 5. Per contra, learned standing counsel for the department opposing the petition submitted that the whole petitioner is premature, misconceived and without any sufficient and cogent reasons and deserves to be rejected. According to the respondents the whole action has been purely in accordance with the provisions of law and that there has been no violation of any provision of law and that the entire proceeding drawn including the issuance of impugned order is strictly in accordance with law with there being no scope of any interference for this Court. According to the counsel for the department, there is no such requirement of l....
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....ce is reproduced hear-in-under :- (i) ................................................................ (ii) ................................................................ "iii) Where the Initiating Officer is of the opinion that the person in possession of the property held benami may alienate the property during the period specified in the notice, he may, with the previous approval of the Approving Authority, by order in writing, attach provisionally the property in the manner as may be prescribed, for a period not exceeding ninety days from the date of issue of notice under sub-section (1)" (iv).................................................................... 7. Plain reading of the aforesaid pr....
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....cts that the final adjudication is yet to be concluded and for which the petitioner has been called upon and it is only as an interim measure that the provisional attachment has been made and same has been done too with a purpose that the property does not to get further sold and it remains intact. 9. What has also to be appreciated is that the provisional attachment is only an arrangement done to preserve the property until the authority completes the proceedings under the Act. What cannot be lost sight is the fact that the petitioner as well as the respondent No.5 also can appear before the authorities and can put forward their defence and establish the fact that the property cannot be termed as a benami property. 10. What also is r....