2025 (11) TMI 1045

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....chequered history in view of the fact that after causing a notice under Section 24(1) of the Prohibition of Benami Property Transactions Act, 1988 (in short `the Act of 1988') and subsequent Provisional Attachment Order followed by a reference, the Provisional Attachment Order was confirmed by the Adjudicating Authority, however, on an appeal preferred by the respondents, the order was set aside by this Tribunal for want of jurisdiction of the Initiating Officer. It was, however, with liberty to cause the proceedings afresh and accordingly, the appellant issued fresh Show Cause Notice to the respondents followed by the Provisional Attachment Order. It was sent to the Adjudicating Authority along with the reference and the impugned order dat....

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....anpati Dealcom (supra). Once the judgment was recalled, a decision was taken to file an appeal because the order of the Adjudicating Authority is based on the judgment of the Apex Court in the case of Ganpati Dealcom (supra) now not existing. The prayer was made to remand the case back to the Adjudicating Authority for decision afresh without being effected by the judgment of the Apex Court in the case of Ganpati Dealcom (supra). It is in reference to the order passed by the Tribunal remanding the case to the Adjudicating Authority in similar cases subsequent to the order of the Apex Court recalling the judgment in the case of Ganpati Dealcom (supra). 6. The appeal was seriously contested by the counsel for the respondents. It was submit....

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....sed followed by a reference. The Adjudicating Authority confirmed the order for provisional attachment of the properties and answered the reference vide their order dated 28.02.2019. On an appeal preferred against the said order by the respondents, this Tribunal vide its order dated 11.09.2019 allowed the appeal finding show cause notice without territorial jurisdiction. It was, however, with a clarity that the appeal has not been decided on merits thus liberty was given to the Initiating Officer having territorial jurisdiction to initiate the proceedings afresh but strictly in accordance with law. The Initiating Officer initiated the proceedings afresh and after the Show Cause Notice, the Provisional Attachment Order was passed. It was sen....

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.... and reconsidered by the Adjudicating Authority on remand of the case. The Provisional Attachment Order was not confirmed in the light of the judgment in the case of Ganpati Dealcom (supra). Once we would remand the case finding that the judgment in the case of Ganpati Dealcom (supra) no more exists presently, the Adjudicating Authority would obviously decide the case on merits after hearing both the parties. The respondents would be having opportunity to contest the case on merit and, therefore, we are unable to accept the argument raised by the respondents. 12. At this stage, it would be relevant to refer the application filed by the respondents for summoning of the order dated 13.10.2021. It is stated that subsequent to the remand of ....