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The Tax PublishersW.P. (C) No. 4563 of 2019 2020 TaxPub(DT) 0918 (Chhattisgarh-HC)PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988
Article 226 Section 24
Where Order of provisional attachment of property was of interim nature, which was passed under section 24(3) with an intention that property should not get alienated, then the petitioner was to be appear before Authorities and put their defence. In such circumstances there was no violation of section 24 and therefore, petition against the order of provisional attachment of the property was liable to dismissed.
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Writ - Maintainability - Passing of provisional attachment order without providing opportunity of hearing - Order being of interim nature passed as per section 24(3) to restrain alienation of property--Whether action on the part of Authority can be said to be in any manner illegal
Authority found that petitioner purchased property as benami property in the name of other person. Therefore, the Authority passed order of provisional attachment of the property. The petitioner filed petition against the order on the ground that the order was passed without giving an opportunity of hearing and without complying mandatory provisions of section 24. Held: The order of provisional attachment is nothing but an interim arrangement till the finalization of the proceedings. It is also evident that the order is of interim nature with an intention that property should not get alienated and beneficial owner or the benamidar may not dispose of the property creating further complications for the department for proceeding further with the matter. The order has been passed as per section 24(3). Therefore, action on the part of the Authority cannot be said to be in any manner illegal. Further, petitioner as well as the benamidar also can appear before the Authorities and can put forward their defence and establish the fact that the property cannot be termed as a benami property. This Court does not find any strong case made out by the petitioner calling for an interference with the order. Thus, the petition against the order of provisional attachment of the property is dismissed.
REFERRED :
FAVOUR : Against the petitioner
A.Y. :
IN THE CHHATTISGARH HIGH COURT AT BILASPUR
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