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2022 (8) TMI 1467 - SCH - Benami PropertyBenami transaction - indulgence in prohibited transactions - second appellant passed an order provisionally attaching the property of the respondent company under Section 24(4)(b)(i) of the Act pending adjudication by the first appellant - period of limitation for filing an appeal - HELD THAT:- In terms of our order [2022 (4) TMI 1575 - SUPREME COURT] it is stated that the appellants have preferred an appeal under Section 46 of the Prohibition of Benami Property Transactions Act, 1988. In view of the aforesaid position, we clarify that the observations made in the impugned judgment on merits would not, in any way, affect the decision of the appeal and would not be treated as findings on merits. Further, it will be open to the appellants to rely upon the judgment of “Union of India v. Ganpati Dealcom Pvt Ltd.” [2022 (8) TMI 1047 - SUPREME COURT] Recording the above, the appeal is allowed in the aforesaid terms, without making any comments on the merits.
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