C O M M O N O R D E R
These Writ Petitions are filed challenging the order passed by the Adjudicating Authority under Section 26(3) of the Prohibition of Benami Property Transactions Act, 1988.
2. When the writ petitions are taken up for hearing, M/s.M.Sheela, learned Special Public Prosecutor (Income Tax Department), submitted that against the impugned orders, the petitioners have got an effective alternative remedy by way of appeal under Section 46 of the Prohibition of Benami Property Transactions Act, 1988 before the Appellate Tribunal.
3. In view of the availability of statutory remedy of appeal, this Court
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is not inclined to entertain these writ petitions.
4. Accordingly, the Writ Petitions are dismissed with liberty to the petitioners to file appeal under Section 46 of the Prohibition of Benami Property Transactions Act, 1988, within period of four weeks from the date of receipt of copy of this order. On filing of such appeal, the Appellate Tribunal shall consider the same and dispose it on its own merits and in accordance with law. Till the petitioners file appeal before the Appellate Tribunal, the respondents are directed not to take any coercive steps against the petitioners for a period of four weeks to enable the petitioners to file an appeal before the Appellate Tribunal. No costs. Consequently, the connected writ miscellaneous petitions are closed.
20.11.2024
Index : Yes/No Speaking order:Yes/No Neutral Citation:Yes/No dm
Note:The Registry is directed to return the original impugned orders to the learned counsel for the petitioners, after getting necessary endorsement.
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To 1.Adjudicating Authority Under The Prohibition of Benami Property Transaction Act, 1988 Government of India, Ministry of Finance
Department of Revenue
Office of the Competent Authority [SAFEM (FOP) A & NDPSA Shastri Bhavan, New Building Complex 4thFloor, No.26, Haddows Road, Nungambakkam,
Chennai - 600 006
2.The Joint Commissioner of Income Tax,
Benami Prohibition Unit,
Room No. 2, Income Tax Investigation Wing Building, Ground Floor, 46, Mahatma Gandhi Road,
Nungambakkam,
Chennai - 600 034
3.The Additional Commissioner of Income Tax, Benami Prohibition Unit,
Room No. 201, Income Tax Investigation Wing Building, 2ndFloor, 46 Mahatma Gandhi Road,
Nungambakkam,
Chennai - 600 034
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S.SOUNTHAR, J.
dm
W.P.Nos.14142, 14147, 14156 and 14164 of 2024
20.11.2024
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