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TMI Blog2025 (1) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord the orders passed by the Adjudicating Authority under Section 26 (3) . Petitioners, under normal circumstances, would have been entitled to file the appeals before the Appellate Tribunal, however, the Petitioners did not avail of the said remedy when available, and had chosen to dispute the vires of the foundational provisions of the Act before this Court. Ill-advised the said remedy i.e., to place the orders on record and file a writ petition before this Court challenging the provisions of the Act and the orders under Section 26 (3) of the Act, may have been, it cannot be said that the same is not a good faith proceeding. As noted by this Court that the appeals, as per Section 46 of the Act, have to be filed within forty-five days, however, the delay, if sufficient cause is shown, is condonable, This Court is of the opinion that the Petitioners ought to be relegated to the appellate remedy, as they no longer press the challenge to the validity of the provisions of the Act. The Petitioners may accordingly file appeals under Section 46 of the Act challenging the orders under Section 26 (3) of the Act, before the Appellate Tribunal. Period during which the present writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; h) Alesh Information Technology Private Limited, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; i) Solestar Infrastructure Private Limited Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; j) Vedna Trading Private Limited, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; k) One Point Associates, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; l) Delight Business Solutions, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; m) Awesome Builders, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; n) Sparkling Enterprises, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; o) Genius Associates, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; p) Bubbles Infrastructure, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2021. The Initiating Officer then took steps under Section 24 (4) of the Act: (i) to get the approval from the Approving Authority i.e., Additional Commissioner or a Joint Commissioner and (ii) confirm these provisional attachment of benami property till the end of these benami proceedings under Section 26 of the Act. 7. The provisional attachment orders, upon receiving the approvals, were confirmed on 29th March, 2022, 30th March, 2022 and 31st March, 2022. Thereafter the Initiating Officer made a reference to the Office of Competent Authority and Administrator, Revenue Department (hereinafter 'the Adjudicating Authority') on 11th April, 2022 for adjudication of the proceeding. 8. The Adjudicating Authority issued notice under Section 26 (1) of the Act to the Petitioners on 26th April, 2022. However, before the Adjudicating Authority could complete the proceeding by passing an order under Section 26 (3) of the Act, the present writ petition was filed seeking various reliefs which are set out below:- "A. Read down or read into the provisions of Section 24 (1) of the Prohibition of Benami Property Transactions Act, 1988 and hold that: i. The expression 'material in his p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.3.2022 in terms of Section 24(4)(a)(i) of the Prohibition of Benami Property Transactions Act, 1988 continuing the provisional attachment of the property with the prior approval of the Approving Authority; H. Quash the reference made to the Adjudicating Authority (Annexure P-6) dated 11.4.2022 in terms of Section 24(5) the Prohibition of Benami Property Transactions Act, 1988; I Quash the notices (Annexure P-7) dated 26.4.2022 issued under section 26 (1) of the Prohibition of Benami Property Transactions Act, 1988 by the Adjudicating Authority as the entire proceedings are completely non-est in law." 9. Subsequently, orders under Section 26 (3) of the Act, declaring the attached properties as benami properties, have also been passed by the Adjudicating Authority on 18th April, 2023, 19th April, 2023, 20th April, 2023, 24th April, 2023, 25th April, 2023, 26th April, 2023 and 27th April, 2023 (hereinafter 'the orders under Section 26 (3) of the Act'). The present writ petition continued to be pending even when these orders were passed. The Petitioners did not prefer any appeal against the orders passed by the Adjudicating Authority and the said Authority, accordingly, has als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also sought to place on record the orders passed under Section 26 (3) of the Act. Notice was issued in this application on 16th May, 2023 and the said amendment application is still pending adjudication before this Court. 14. The Petitioners, for whatever reason, have sought to raise very broad challenges to the provisions itself in this writ petition. They have also brought on record the orders passed by the Adjudicating Authority under Section 26 (3) of the Act. The Petitioners, under normal circumstances, would have been entitled to file the appeals before the Appellate Tribunal, however, the Petitioners did not avail of the said remedy when available, and had chosen to dispute the vires of the foundational provisions of the Act before this Court. However ill-advised the said remedy i.e., to place the orders on record and file a writ petition before this Court challenging the provisions of the Act and the orders under Section 26 (3) of the Act, may have been, it cannot be said that the same is not a good faith proceeding. 15. It is noted by this Court that the appeals, as per Section 46 of the Act, have to be filed within forty-five days, however, the delay, if sufficient cau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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