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Madras High CourtWP/14142/2024dismissed

C.Periyasamy v. Adjudicating Authority

2024-11-20Honourable Mr Justice S. Sounthar6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.11.2024

CORAM

THE HONOURABLE MR.JUSTICE S.SOUNTHAR and W.M.P.Nos.15328, 15331, 15344 and 15348 of 2024 C.Periyasamy

...Petitioner (in WP.No.14142/2024)

S.Kannapiran

...Petitioner (in WP.No.14147/2024)

C.Akilesh

...Petitioner (in WP.No.14156/2024)

S.K.Arumugasamy

...Petitioner (in WP.No.14164/2024)

vs.

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 4th Floor, No.26, Haddows Road, Nungambakkam, Chennai - 600 006 2.The Joint Commissioner of Income Tax, Room No. 2, Income Tax Investigation Wing Building, Ground Floor, 46, Mahatma Gandhi Road, 1/6

3.The Additional Commissioner of Income Tax, Room No. 201, Income Tax Investigation Wing Building, 2nd Floor, 46 Mahatma Gandhi Road, ... Respondents (in all WPs) PRAYER in W.P.No.14142 of 2024: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records on the file of the 1st Respondent and quash the impugned order in F. No.OCA/MDS/15/2023-PBPT dated 27.03.2024 passed by the 1st Respondent u/s. 26(3) of the Prohibition of Benami Property Transaction Act, 1988 as illegal, arbitrary and without jurisdiction. PRAYER in W.P.No.14147 of 2024: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records on the file of the 1st Respondent and quash the impugned order in F. No.OCA/MDS/16/2023-PBPT dated 27.03.

2024 passed by the 1st Respondent u/s. 26(3) of the Prohibition of Benami Property Transaction Act, 1988 as illegal, arbitrary and without jurisdiction. PRAYER in W.P.No.14156 of 2024: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records on the file of the 1st Respondent and quash the impugned order in F. No.OCA/MDS/11/2023-PBPT dated 27.03.2024 passed by the 1st Respondent u/s. 26(3) of the Prohibition of Benami Property Transaction Act, 1988 as illegal, arbitrary and without jurisdiction. PRAYER in W.P.No.14164 of 2024: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records on the file of the 1st Respondent and quash the impugned order in F.

No.OCA/MDS/18/2023-PBPT dated 27.03.2024 passed by the 1st Respondent u/s. 26(3) of the Prohibition of Benami Property Transaction Act, 1988 as illegal, arbitrary and without jurisdiction. For Petitioners : M/s.Vandana Vyas for M/s.R.Sivaraman (in all WPs) For Respondents : M/s.M.Sheela Special Public Prosecutor (Income Tax Department) (in all WPs) 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 3/6

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 dm Note:The Registry is directed to return the original impugned orders to the learned counsel for the petitioners, after getting necessary endorsement.

4/6

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 4th Floor, No.26, Haddows Road, Nungambakkam, Chennai - 600 006 2.The Joint Commissioner of Income Tax, Room No. 2, Income Tax Investigation Wing Building, Ground Floor, 46, Mahatma Gandhi Road, 3.The Additional Commissioner of Income Tax, Room No. 201, Income Tax Investigation Wing Building, 2nd Floor, 46 Mahatma Gandhi Road, 5/6

S.SOUNTHAR, J.

dm 20.11.2024 6/6