2025 (12) TMI 1885

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....Order while answering the reference sent by the Initiating Officer. The Ld. Counsel for the Appellant prayed for consideration of two legal issues at the first instance and if they are not accepted, to switch on to the factual grounds. The Ld. Counsel for the Respondent had no objection to take up the legal issues at the first instance and accordingly, the Counsel for the Appellant raised the legal issues for challenge to the impugned order. It was submitted that the officer caused the notice under Section 24(1) followed by Provisional Attachment Order under Section 24(3) of Prohibition of Benami Property Transactions Act, 1988 (in short "the Act of 1988") was not competitive to pass the order. The officer was transferred to other pla....

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....nsion of its alienation. Thus, on the aforesaid ground also, the impugned order deserves to be set aside. Ld. Counsel for the Respondent contested both the issues. He made elaborate arguments which would be referred while recording/finding of the Tribunal to the issues raised by the Appellant. We have considered the rival submissions of the parties. The Counsel for the Appellant has raised two legal issues for challenge to the impugned order passed by the Adjudicating Authority. First issue is about the competence of the officer caused the Provisional Attachment Order under Section 24(3) of the Act of 1988 and prior to that the notice under Section 24(1) of the Act of 1988. The Counsel for the Appellant was asked to refer to the findi....

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....erson 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 2[four months] 3[from the last day of the month in which the notice under sub-section (1) is issued.]" The provision quoted above requires an opinion of the initiating officer before causing Provisional Attachment Order that the person in possession of the property held benami may alienate the property during period specified in the notice. The Provisional Attachment pre-supposes apprehension of alienation of the property which is missing in the....