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2020 (5) TMI 477 - HC - Benami PropertyAttachment of the property under the provisions of the Prohibition of Benami Property Transactions Act, 1988 - Since the amended provisions of Section 3 and the Chapter IV of said 1988 Act, including Section 24 therein are prospective in nature, i.e., w.e.f. 01.11.2016, Mr. Choudhury, learned Senior counsel, submits that the property of the petitioner, being the wife of said Durlav Chamua, transacted in the year 2011, cannot be attached by the impugned orders - HELD THAT:- Submission of Mr. Choudhury, learned Senior counsel, has force. Mr. Sarma, learned Standing Counsel, Income Tax, also admits that the amendments of said 1988 Act, brought into force on 01.11.2016, are prospective in nature. Issue notice, returnable by 19.06.2020. As Mr. Sanjay Sarma, learned Standing Counsel, Income Tax and Mr. G. Pegu, learned Government Advocate, Assam, have accepted notice on behalf of the respondent Nos. 1 & 2 and 3 respectively, no formal notices need be issued to those respondents. However, the petitioner shall serve requisite extra copies of this petition including the Annexures appended thereto to Mr. Sarma and Mr. Pegu on or before 22.05.2020.
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