TaxTMI 
TaxTMI 
2022 (4) TMI 1619
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....been filed. 2. On 04.04.2022, we passed the following order: Today, Mr.Deepak Rajput, Assistant Director, Enforcement Directorate, is present. 2. The present dispute is in respect of a vacant land measuring 4785 sq.ft. in Town Survey No.249, Madam Street, 3rd Division, Kancheepuram Town (hereinafter would be referred to as ''the subject property"). The subject property originally belonged to one R.Bharani, who had purchased it from one Akkammal Devi and others by a deed of sale registered as document No.5403 of 2007. One Sridhar, a local don, forcibly acquired the subject property from Bharani and made her execute a sale deed dated 21.05.2009, registered as document No.2689 of 2009. On a police complaint lodged ....
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.... Laundering Act [hereinafter referred to as ''PMLA"], the Enforcement Directorate registered a case in ECIR No.3 of 2016 against Sridhar and took up the investigation of the case under the PMLA. The Deputy Director of Enforcement passed a provisional order of attachment in PAO No.20 of 2016 dated 02.09.2016 provisionally attaching several properties that stood in the name of Sridhar and his benamies including the subject property, which has been shown as item No.2 in paragraph No.20.1 of the provisional order of attachment. 5. It may be pertinent to state here that, after provisionally attaching the subject property, notice was sent only to Sridhar and not to Amarabalan or to his father Rajendran or his mother Bharani or to....
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.... deed vide Document No.2689 of 2009 dated 21.5.2009 in the name of Sridhar Dhanapal. The copy of Provisional Attachment order and Original complaint are enclosed herewith." 8. A perusal of the provisional order of attachment and final order of the adjudicating authority show that notice was sent in these proceedings only to Sridhar and not to Amarabalan in whose name, the subject property stood as on 02.09.2016 when the provisional order of attachment was passed in PAO No.20/2016 u/s.5 of the PMLA. In the meanwhile, Sridhar also died somewhere in Cambodia two years back. 9. Mr.Deepak Rajput, Assistant Director, Enforcement Directorate, is directed to file an affidavit as to whether notice was sent to Amarabalan or Rajendra....
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....at the instant petitioner has not been made any defendant/notice in Provisional Attachment Order, Original Complaint and SCN issued u/s 8 of PMLA issued by Adjudicating Authority. Once an Original Complaint gets confirmed, third-party claim may be entertained before the Special Court, PMLA wherein Prosecution Complaint has been filed. 8. I state that PML Act also provides procedure to be followed by any person claiming to have interest/title over any property attached and confirmed by Adjudicating Authority shall approach the Special Court and file an application under Rule 3A of the Prevention of Money Laundering (Restoration of Confiscate Property) Rules, 2016. 5. Heard Mr.B.Nedunchezhiyan, learned counsel for the petitioner a....