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Kailash Assudani Versus Commissioner or Income Tax, Aayakr Bhawan & others

Judicial review by adjudicating authority - Prohibition of Benami Property Transaction Act, 1988 - Held that:- After providing due opportunity of hearing to alleged Benamindar, adjudicating authority may pass the order to declare the property as Benami Property and confirm the attachment order or he may hold that the property cannot be treated as Benami Property . In that case, he may revoke the attachment order. Pertinently, as per Sub-section (6) of Section 26, the adjudicating authority may a .....

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dicating authority. The order passed by the adjudicating authority can be assailed before the appellate tribunal constituted under Section 31 of the Act. The order of appellate tribunal can also be called in question by preferring appeal to the High Court within a period of 60 days. A microscopic reading of provisions make it clear that principles of natural justice are reduced in writing in the shape of amendment in the said act. The amended provisions contains a complete code in itself. - .....

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this court at this stage. As per the scheme of the Act, the petitioner can raise all possible grounds before the adjudicating authority. The adjudicating authority is best suited and statutorily obliged to consider all relevant aspects. Thus, at this stage no case is made out for interference. - Writ Petition No. 10280 of 2017 - Dated:- 3-8-2017 - Sujoy Paul, J. For the Petitioner : Mr. Pratyush Tripathi, Advocate For the Respondent : Mr. Sanjay Lal, Advocate ORDER This petition filed under Arti .....

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, learned counsel for the petitioner submits that the Initiating Officer under the PBPT Act issued show cause notice to the petitioner under Section 24(1) of the said Act. In reply to this notice dated 31.03.2017 (Annexure-P/5), the petitioner filed his reply on 07.04.2016 (Annexure-P/6). The petitioner also received summons issued under Section 19 (1) of the said Act (Page No.17). The petitioner appeared before the authority and desired certain documents. The petitioner also filed an affidavit .....

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aced reliance on 1993 (1) SCC 78, [C.B. Gautam vs. Union of India & others]. 3. Per-contra, Mr. Sanjay Lal, learned counsel for the respondents submits that the PBPT Act is recently amended by Gazette Notification (Extraordinary) dated 11.08.2016. The Initiating Officer has taken action strictly in accordance with the enabling provision i.e. Section 19 & 24 of the Act. The order impugned issued by him is subject to passing of necessary order by the adjudicating authority. Mr. Lal, appris .....

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his Court as per the provisions of the said act. 4. No other point has been pressed by the learned counsel for the parties. 5. I have heard the learned counsel for the parties at length and perused the record. 6. The show cause notice shows that it is passed on the basis of certain information received by the Initiating Officer. The Initiating Officer has not placed reliance on any documentary evidence. The petitioner demanded certain documents. Since, no document is relied upon in the show caus .....

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iating Officer after passing the provisional attachment of property is obliged to draw up the statement of the case and refer it to the adjudicating authority. On receipt of reference under Sub-section (5) of Section 24, the adjudicating authority shall issue notice to the stake holders as provided under Sub-section (1) of Section 26 of the Act. Section 26 (3) makes it clear that the adjudicating authority will examine the entire issue and relevant material. Sub-section (3) of Section 26 reads a .....

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) holding the property not to be a benami property and revoking the attachment order; or (ii) holding the property to be a benami property and confirming the attachment order, in all other cases. A plain reading of Sub-section (3) makes it clear that the adjudicating authority is obliged to examine the stand of alleged Benamindar in reply to the show cause notice. He is further obliged to make further inquiry or take into account further report or evidence which he deems fit for deciding the que .....

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to strike out the name of any property improperly joined or add the name of any person whose presence before the adjudicating authority may be necessary to enable him to adjudicate upon and settle all the questions involved in the reference. In my view, the principles of natural justice are codified in terms of Subsection (6) of Section 26 of the Act.The impugned order is subject to judicial review before the adjudicating authority. The order passed by the adjudicating authority can be assailed .....

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