TMI Blog2020 (5) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... rospective 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 amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. R. Das, learned counsel for the petitioner. Also heard Mr. Sanjay Sarma, learned Standing Counsel, Income Tax for the respondent Nos. 1 2 and Mr. G. Pegu, learned Government Advocate, Assam for the respondent No. 3. Matter relates to attachment of the property of the petitioner under the provisions of the Prohibition of Benami Property Transactions Act, 1988. It is alleged that the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought to the notice of the Court that Section 3 of the said 1988 Act was amended w.e.f. 01.11.2016. Mr. Choudhury, learned Senior counsel, further placed that in the present case, the respondent Nos. 1 2 issued notice of attachment under Section 24(3), which is under Chapter IV of the said 1988 Act and that said Chapter IV of 1988 Act was also brought into force by the amendment of said 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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