Dismissed

C.Periyasamy v. Adjudicating Authority

Madras HC20 Nov 2024WP/14142/2024

Case brief

AI extract

What is this about?

Writ petitions challenging orders passed by the Adjudicating Authority under the Benami Transactions Act were dismissed. The Court held that since an effective alternative statutory remedy of appeal was available under Section 46 of the Act, the writ jurisdiction should not have been invoked. Liberty was granted to file appeals within four weeks.

What did the court decide?

Writ petitions dismissed with liberty to file appeal within four weeks; no coercive steps for four weeks.

C.Periyasamy Vs Adjudicating Authority — Writ and Judicial Review | Madras HC (2024)

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W.P.Nos.14142, 14147, 14156 and 14164 of 2024

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 20.11.2024

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CORAM

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THE HONOURABLE MR.JUSTICE S.SOUNTHAR

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W.P.Nos.14142, 14147, 14156 and 14164 of 2024 and W.M.P.Nos.15328, 15331, 15344 and 15348 of 2024

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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)

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vs.

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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 4^th Floor, No.26, Haddows Road, Nungambakkam, Chennai – 600 006

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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,

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Chennai – 600 034

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.14142, 14147, 14156 and 14164 of 2024

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3.The Additional Commissioner of Income Tax, Benami Prohibition Unit,

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Room No. 201, Income Tax Investigation Wing Building, 2^nd Floor, 46 Mahatma Gandhi Road, Nungambakkam,

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Chennai – 600 034 ... Respondents (in all WPs)

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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 1 st Respondent and quash the impugned order in F. No.OCA/MDS/15/2023-PBPT dated 27.03.2024 passed by the 1 st Respondent u/s. 26(3) of the Prohibition of Benami Property Transaction Act, 1988 as illegal, arbitrary and without jurisdiction.

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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 1 st Respondent and quash the impugned order in F. No.OCA/MDS/16/2023-PBPT dated 27.03.2024 passed by the 1 st Respondent u/s. 26(3) of the Prohibition of Benami Property Transaction Act, 1988 as illegal, arbitrary and without jurisdiction.

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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 1 st Respondent and quash the impugned order in F. No.OCA/MDS/11/2023-PBPT dated 27.03.2024 passed by the 1 st Respondent u/s. 26(3) of the Prohibition of Benami Property Transaction Act, 1988 as illegal, arbitrary and without jurisdiction.

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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 1 st Respondent and quash the impugned order in F.

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.14142, 14147, 14156 and 14164 of 2024

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No.OCA/MDS/18/2023-PBPT dated 27.03.2024 passed by the 1 st Respondent u/s. 26(3) of the Prohibition of Benami Property Transaction Act, 1988 as illegal, arbitrary and without jurisdiction.

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For Petitioners : M/s.Vandana Vyas for M/s.R.Sivaraman (in all WPs)

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For Respondents : M/s.M.Sheela Special Public Prosecutor (Income Tax Department) (in all WPs)

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C O M M O N O R D E R

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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.

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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.

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In view of the availability of statutory remedy of appeal, this Court

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.14142, 14147, 14156 and 14164 of 2024

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is not inclined to entertain these writ petitions.

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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.

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20.11.2024

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Index : Yes/No Speaking order:Yes/No Neutral Citation:Yes/No dm

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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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https://www.mhc.tn.gov.in/judis

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W.P.Nos.14142, 14147, 14156 and 14164 of 2024

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1.Adjudicating Authority

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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 4^th Floor, No.26, Haddows Road, Nungambakkam, Chennai – 600 006

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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

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3.The Additional Commissioner of Income Tax, Benami Prohibition Unit, Room No. 201, Income Tax Investigation Wing Building, 2^nd Floor, 46 Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.14142, 14147, 14156 and 14164 of 2024

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S.SOUNTHAR, J.

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W.P.Nos.14142, 14147, 14156 and 14164 of 2024

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20.11.2024

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https://www.mhc.tn.gov.in/judis

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C.Periyasamy v. Adjudicating Authority

Case brief

What is this about?

What did the court decide?

C.Periyasamy v. Adjudicating Authority

Case brief

What is this about?

What did the court decide?

What the court decided

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