2026 (6) TMI 196

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....n 46 of the Prohibition of Benami Property Transaction Act, 1988 (in short `the Act of 1988), a challenge has been made to the order dated 02.09.2024 passed by the Adjudicating Authority confirming the provisional attachment of the property while answering the reference. 2. It is a case where the property in the name of appellant Afroj Anjum has been provisionally attached finding it to have been acquired out of the benami transaction. It is based on allegation that appellant Afroj Anjum was employed in a petty job under appellant Aijaj Dhebar. He was earning around Rs. 20,000/- per month out of cleaning, plumbing and domestic work at the premises of appellant Aijaj Dhebar. The income profile of Afroz Anjum was verified along with the in....

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....or vehicle thus was not involving a benami transaction. There was no reason for the respondents to initiate the proceedings under the Act of 1988 and to cause provisional attachment. 5. The learned counsel for the appellants further submitted that the beneficial owner had not transferred the money to benamidar Afroj Anjum for purchase of the vehicle so as to make out a case of benami transaction under Section 2(9)(A) of the Act of 1988. Ignoring the facts of the case and the provision referred to above, the motor vehicle was provisionally attached by the respondents and the order has been confirmed by the Adjudicating Authority. Aggrieved by the order, the appellants have preferred these appeals with a prayer to set aside the order. A....

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....eby the benamidar was helping in his endeavours. The benamidar was residing at his residence. It is coupled with the fact that if the appellant benamidar was having source, then it should have been disclosed initially for purchase of land and in turn to purchase the motor vehicle out of the amount of compensation. 8. The benamidar in his statement recorded on oath, admitted that the land property was purchased by the beneficial owner in his name. It was subsequently acquired by the Government and compensation was paid and was used for purchase of the vehicle. It is for that reason alone that the registration document of the motor vehicle was found in possession of the beneficial owner and not with the benamidar. The benamidar had categor....