TMI Blog2022 (11) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... :- Adjudicating Authority is empowered to make or cause to be made inquiries and to call for reports or evidence as it deems fit. It has also the authority to take into account all relevant materials besides reply of the notice and thereafter, to take a decision one way or the other holding the property not to be a benami property and revoking the attachment order or holding the property to be a benami property and confirming the attachment order. Considering the fact that petitioner before us is the sister of late Nayeemuddin, who was the petitioner in [ 2022 (7) TMI 530 - TELANGANA HIGH COURT] being killed in encounter, and facing stringent provisions of the Benami Property Act, it would meet the ends of justice if the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shwar Rao, learned Assistant Solicitor General of India for respondent No.1; and Mr. B.Narasimha Sarma, learned Standing Counsel for the Income Tax Department appearing for respondents No.2 to 6. 2. Petitioner is aggrieved by orders dated 30.03.2022, 31.03.2022, 11.04.2022 and 12.04.2022 passed by respondent No.5 under Section 24(4)(b)(i) of the Prohibition of Benami Property Transactions Act, 1988, as amended (briefly Benami Property Act hereinafter). 3. By the aforesaid orders, respondent No.5 exercising powers under Section 18(2) of the Benami Property Act has provisionally attached the properties mentioned in the aforesaid orders till such time orders are passed by the Adjudicating Authority under Section 26(3) of the Benami Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (4) of Section 24, he shall within 15 days from the date of attachment draw up a statement of the case and refer it to the Adjudicating Authority. 7. Adjudication of benami property is dealt with in Section 26. We are concerned with Sub-Section (3) of Section 26, which reads as under: (3) The Adjudicating Authority shall, after:: (a) considering the reply, if any, to the notice issued under sub-section (1); (b) Making or causing to be made such inquiries and calling for such reports or evidence as it deems fit; and (c) taking into account all relevant materials, provide an opportunity of being heard to the person specified as a benamidar therein, the Initiating Officer, and any other person who claims to be the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority within two (02) weeks from today mentioning therein the documents required for her defence and in whose custody the documents are being kept. (ii) On receipt of such application, the Adjudicating Authority shall requisition the relevant documents/evidence from the concerned authorities. (iii) On receipt of the documents/evidence by the Adjudicating Authority, petitioner or her authorised representative shall be permitted to go through the same and on their request, photocopies of such documents may be made available to the petitioner or her authorized representative. (iv) Thereafter, petitioner shall file her reply to the notice issued by the Adjudicating Authority (v) Adjudicating Authority shall consider the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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