Benami Property Transactions - Real/original owner - provisional ...

Court Overturns Unfounded Provisional Attachment Order Under Benami Transactions Act Citing Unconstitutional Sections.

May 2, 2024

Case Laws Benami Property HC

Benami Property Transactions - Real/original owner - provisional attachment order issued u/s 24(3) of the Benami Transactions Act, 1988 - The High Court found in favor of the petitioner, holding that the show cause notice and provisional attachment order lacked a sufficient basis. The court referenced a Supreme Court ruling declaring certain sections of the Act unconstitutional and inapplicable retrospectively. Since the purchase of the land preceded the amendment to the Act, the court ruled that no proceedings could be initiated by the department. - Further, the court criticized the department for relying solely on a contractor's statement without substantial evidence. It emphasized the lack of supporting material or questioning of the contractor's basis for the claim, deeming the proceedings initiated without sufficient grounds.

View Source

← Previous Next →

Benami Property Transactions - Real/original owner - provisional ...

Court Overturns Unfounded Provisional Attachment Order Under Benami Transactions Act Citing Unconstitutional Sections.

May 2, 2024

Case Laws Benami Property HC

You may also like:

Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

The High Court considered a case involving professional misconduct u/s Clause (7) of the Chartered Accountants Act. The issue was the validity of the Appellate...

The High Court considered a case involving bribery and criminal liability, where an individual sought provisional release for monetary gain. The court held that the...

Validity of provisional attachment of the Petitioner’s bank account - Despite the petitioner's contentions, the High court determined that substantial material existed...

Validity of Provisional attachment - Admittedly, except saying that the orders of provisional attachment are passed in order to protect the interest of the Government...

The High Court considered the legality of a penalty imposed u/s 31(3) of the Bihar Finance Act, 1981, due to the want of Form 28B. The issue was whether the defendants...

The Madras High Court examined the validity of summons issued u/s 70 of the Central Goods and Services Tax Act, 2017, following alleged abuse and threat during a...

Seeking provisional release of the goods - Second hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines - The High Court analyzed...

Offences triable by Special Court - offences other than the Companies Act i.e. under the IBC Act - The Supreme Court held that the IBC is a complete code in itself and...

Violation of principles of natural justice - mandatory SCN was not served - provisional attachment of property - The respondent defends the legality of the actions,...

Benami transaction - The petitioner argues that the transactions in question occurred before the amendment of the Act in 2016, making the notice and order invalid. They...

Money Laundering - Provisional Attachment Order - This Court is of the considered opinion that the present is not a fit case wherein this Court should interfere with the...

Petitioner challenged the provisional attachment of his bank account u/s 83 of the CGST Act by invoking the jurisdiction of the High Court under Article 226 of the...

Suit for recovery of money on the foot of promissory note - Burden/onus to prove - The High Court found in favor of the plaintiff, overturning the decision of the...

Smuggling - Sandalwood - Acquittal of accused - The High Court held that, the Trial Court's acquittal was based on the lack of concrete evidence linking the respondent...

Quick Updates: