TMI Blog2020 (1) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... e PBPT Act - HELD THAT:- Department had initiated a show cause notice on 02.12.2019 under Section 24(1) calling upon the explanation from the petitioner who has been held to be the beneficial owner and respondent No.5 as a Benamidar. The show cause notice was seeking for explanation as to why the property should not be treated as benami property and why the respondent No.5 should not be treated as benamidar so also as to why the present petitioner be not held the beneficial owner. Plain reading of the content of the notice dated 02.12.2019 as also the order impugned dated 04.12.2019, it clearly reflects that the final adjudication is yet to be concluded and for which the petitioner has been called upon and it is only as an interim measur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of provisional attachment of the immovable property under the provisions of the The Prohibition of Benami Property Transactions Act, 1988 (in short ' PBPT Act') dated 04.12.2019 the present writ petition has been filed. 2. Brief relevant facts for proper disposal of the writ petition is that the respondent on the basis of certain information in respect of the property situated at Khasra No.42 at Village Dighepur, Pithora has been purchased by the present petitioner as benami property in the name of respondent No.5. The respondents on verification of facts found that the said information was correct and it was revealed that the aforementioned properties have been purchased in the name of respondent No.5 by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is granted to the petitioner, the respondents have passed the impugned order of provisional attachment. For the aforesaid reasons, the impugned order Annexure P-1 is bad in law, arbitrary and illegal. 5. Per contra, learned standing counsel for the department opposing the petition submitted that the whole petitioner is premature, misconceived and without any sufficient and cogent reasons and deserves to be rejected. According to the respondents the whole action has been purely in accordance with the provisions of law and that there has been no violation of any provision of law and that the entire proceeding drawn including the issuance of impugned order is strictly in accordance with law with there being no scope of any interferen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l owner. It is necessary at this juncture also to refer to the Sub Section 3 of the Section 24 which for ready reference is reproduced hear-in-under :- (i) ............................................................. (ii) ................................................................ iii) Where the Initiating Officer is of the opinion that the person in possession of the property held benami may alienate the property during the period specified in the notice, he may, with the previous approval of the Approving Authority, by order in writing, attach provisionally the property in the manner as may be prescribed, for a period not exceeding ninety days from the date of issue of notice under sub-section (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Moreover, the plain reading of the content of the notice dated 02.12.2019 as also the order impugned dated 04.12.2019, it clearly reflects that the final adjudication is yet to be concluded and for which the petitioner has been called upon and it is only as an interim measure that the provisional attachment has been made and same has been done too with a purpose that the property does not to get further sold and it remains intact. 9. What has also to be appreciated is that the provisional attachment is only an arrangement done to preserve the property until the authority completes the proceedings under the Act. What cannot be lost sight is the fact that the petitioner as well as the respondent No.5 also can appear before the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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