TMI Blog2021 (2) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... proval for passing of an order of provisional attachment under section 24(4)(a)(i) of the Act, whether such an order can be sustained when approval is granted post-facto. The second issue of substance is whether the amended definition of benami transaction in section 2(9)(D) of the Act can be applied retrospectively or it would have a prospective application. The matter would require further co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner Mr. Jain has assailed the order dated 11.05.2020 on the ground of lack of jurisdiction. In this connection, he has referred to the provisional attachment order dated 26.04.2019 passed under section 24(4)(a)(i) of the Act. He has made elaborate submissions vis-a-vis section 24 of the Act, more particularly, regarding sub-section (4) thereof. His contention is that an order under section 24( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, the initiating officer invoked the provisions of section 2(9)(D) of the Act to hold the property acquired through benami transaction which was brought in by way of amendment being the Benami Transactions (Prohibition) Amendment Act, 2016. His contention is that this provision can only be prospective and cannot be applied retrospectively. In this connection, he has placed reliance on a deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to the prayer clauses in the writ petition and submits that order dated 26.4.2019 as well as prayer clauses (a), (b) and (c) cannot be agitated by the petitioner again in subsequent writ petition without leave being granted by the writ court. That apart, the impugned order dated 11.05.2020 is an appellable order amenable to appeal under section 46 of the Act. Therefore, the writ petition sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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