JUDGMENT :

Debangsu Basak, J.

1. State of West Bengal as the appellant has assailed a judgement and order dated August 10, 2020 passed by the learned Single Judge in WP 74 of 2019. By the impugned judgement and order the learned Single Judge has allowed the writ petition and set aside the original notice dated October 25, 2018, and all consequential steps taken thereunder as being foundationally flawed.

2. Learned Assistant Additional Advocate General appearing for the State has referred to the provisions of the West Bengal Escheat Forfeitures Act, 2012 and contended that, the provisions of the Act of 2012 provide for a two tier adjudicating process. At the first tier is the competent authority and at the 2nd tier is the Appellate Authority who both have powers to consider the issue as to whether, the property in question comes within the purview of the Act of 2012 or not.

3. Learned Assistant Additional Advocate General has submitted that, the competent authority under the Act of 2012 issued a notice dated October 5, 2018 in respect of premises No. 68 and 69, Strand Road, Kolkata. He has referred to such notice. He has pointed out that in such notice, the competent authority had ackno