IN THE HIGH COURT OF RAJASTHAN AT JAIPUR BENCH
ASHOK KUMAR GAUR, ASHUTOSH KUMAR, JJ.
Smt. Sita Devi - Petitioner
Versus
Deputy Commissioner Income Tax (Benami Transaction) and others - Respondents
D.B. Civil Writ Petition No.1842 of 2020
Decided on : 14-02-2023
| Table of Content |
|---|
| 1. challenge to order under benami act (Para 1) |
| 2. circumstances for filing writ petition (Para 2 , 3 , 4) |
| 3. court's request for instructions (Para 5 , 9) |
| 4. alternative remedies and discretion of appellate authority (Para 6 , 8) |
| 5. appointment of appellate authority and appeal process (Para 10 , 11) |
| 6. dismissal of writ petition with liberty to appeal (Para 12 , 13 , 14) |
| 7. final order on writ petition (Para 15) |
ORDER :
The instant writ petition has been filed by the petitioner challenging the order dated 26.08.2019 passed by the Adjudicating Authority under Section 71 of the PROHIBITION OF BENAMI PROPERTY TRANSACTION ACT , 1988 (hereafter 'the Act of 1988') while deciding the Reference No.R-1046/2018 passed under Section 26 (3) of the Benami Transactions (Prohibition) Amendment Act, 2016 (hereafter 'the Act of 2016').
2. Learned counsel for the petitioner submitted that the present writ petition has been filed before this Court on 27.01.2020, as the Appellate Tribunal was not functional on account of non-appointment of the Chairman of the Appellate Tribunal, as provided under Section 46 of the Act of 2016.
3. Learned counsel further submitted that during COVID- 19 pandemic, the jurisdiction of the High Court was extended to entertain such writ petition, challenging the order passed under Section 26 (3) of the Act of 2016.
4. Learned counsel further submitted that the Apex Court in the case of Union of India and Anr. v. M/s.Ganpati Dealcom Pvt. Ltd. reported in [AIR 2022 SC 4558], has also declared Section 3(2) of the unamended Act of 1988, as unconstitutional and as such, in the light of aforesaid judgment, the present writ petition may be entertained by this Court.
5. This Court on 03.02.2023 had asked counsel appearing for the respondents to seek instructions in the matter, as whether, the writ petition can be disposed of with liberty to approach the Appellate Authority and the delay, if any caused in filing the appeal, can be condoned.
6. Learned counsel appearing for the respondents submitted that under sub-Section (2) of Section 46 of the Act of 2016, the Appellate Tribunal has been given power to entertain any appeal after a period of 45 days provided the aggrieved persons satisfies that the appellant was prevented, by sufficient cause, from filing the appeal in time.
7. Learned counsel submitted that in view of statutory alternative remedy provided under the Act of 2016, the present writ petition may not be entertained by this Court.
8. Learned counsel further submitted that the petitioner is always free to make appropriate application before the Appellate Forum by giving sufficient reasons for not preferring the appeal within stipulated time and as such, this Court may leave it to the discretion of the Appellate Authority to consider the facts of the case and then to entertain the application for condonation of delay.
9. We have heard learned counsel for the parties and perused the material available on record.
10. This Court finds that the petitioner though had filed the present writ petition, however, the Chairman of the Appellate Tribunal has been appointed in November, 2022 and now the Appellate Authority is functioning in a normal manner.
11. This Court further finds that as far as the issue of limitation of filing an appeal within prescribed time is concerned, the aggrieved persons can always file an appeal along with the application for condoning the delay in filing appeal, after satisfying the Appellate Authority that persons aggrieved was prevented, by sufficient cause, from filing the appeal in time.
12. This Court finds that the writ petition filed by the petitioner is not liable to be entertained, in view of appointment of the Appellate Authority and as such, the present writ petition is not entertained by this Court, however, the petitioner is granted liberty to file an appeal before the Appellate Forum and she is also permitted to file appropriate application for seeking condonation of delay in filing t
Union of India and Anr. v. M/s.Ganpati Dealcom Pvt. Ltd. reported in AIR 2022 SC 4558
The court upheld the Appellate Tribunal's decision allowing legal remedies pending Supreme Court review, emphasizing the importance of the Amendment Act's prospective application and leaving merits f....
The court held that the appellant's appeal could not be assessed on merits pending the Supreme Court's decision and prior liberty granted to file for review remained valid.
The appellant-Department retains the right to file review petitions based on outcomes of related Supreme Court proceedings, emphasizing that the merits of the appeal remain unexamined.
The court emphasized that liberty granted to file a review petition must be recognized, pending the Supreme Court's ruling on a prior case affecting the application of the Amendment Act, 2016.
Tribunal's condonation of 763-day delay in benami appeal upheld if discretion not arbitrary, despite lack of sufficient cause.
The court ruled that delays in appeals due to the pandemic must be condoned as directed by the Supreme Court, emphasizing adherence to legal standards.
Appellate tribunals have discretion to condone delays in filing appeals beyond the statutory limit upon showing sufficient cause, with no strict outer time limit specified in the relevant act.
Point of Law : Proviso of Section 142(b) of the N.I. Act which confers jurisdiction upon the Court to condone the delay.
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