TaxTMI 
TaxTMI 
2022 (5) TMI 1233
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....ies, this writ petition is being disposed of at the motion stage itself. 3. At this stage, it may be mentioned that on the earlier date i.e., 20.05.2022, this Court had directed Shri Gupta, learned CGC to obtain instructions which he has, accordingly obtained in the form of written instructions and has placed the same before this Court. 4. The grievance of the petitioners is against an order dated 31.03.2022 passed under Section 24(3) of the Prohibition of Benami Property Transactions Act, 1988 (for short referred to as the Act) whereby, the property of the petitioner no. 1 has been sought to be attached. The grounds of challenge, amongst others is violation of the procedure, including the requirement to arrive at a satisfaction before fo....
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....mits that the appropriate authority under Section 24(1) had come to a prima facie satisfaction for issuing the show cause notice in the present case after taking into consideration all the attending facts and circumstances. 8. On the specific challenge made in the present petition with regard to not fulfilling the requirement of coming to an opinion that the property held benami may be alienated, the learned CGC has drawn the attention of this Court to another note dated 30.03.2022 of the Deputy Commissioner from where it appears that after consideration of certain facts and circumstances, a satisfaction was arrived at that the asset in question might be alienated and therefore, the approval was sought for from the appropriate authority. T....
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.... and in this regard, attention of this Court has been invited to an undertaking contained in paragraph 24 of the petition whereby the petitioners have undertaken not to alienate the said property and the averments have also been properly verified in the accompanying affidavit. Shri Goswami, learned Senior Counsel further submits that the petitioners are ready and willing to submit the reply to the show cause notice which is an obligation under Section 24(1) of the Act and prays for time of two weeks for the said purpose. 13. After considering the same, this Court is of the view that interest of justice would be served if a period of 10 days is granted to the petitioners to submit the reply to the show cause notice dated 30.03.2022. ....