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R. MAHADEVAN, J. SATHYA NARAYANA PRASAD
Marg Projects & Infrastructure Ltd. , Represented by its Authorised Signatory, R. B. Srinivasan, Chennai – Appellant
Versus
Deputy Commissioner of Income Tax (Benami Prohibition), Chennai – Respondent
JUDGMENT
(Prayer: Writ Appeals filed under Clause 15 of the Letters Patent to set aside the common order dated 25.10.2021 passed in W.P.Nos.8150, 8149, 8148, 8147 & 8146 of 2020.)
Common Judgment
R. Mahadevan, J.
1. These writ appeals arise from a common order dated 25.10.2021 passed by the learned Judge in a batch of writ petitions viz., W.P.Nos.8150, 8149, 8148, 8147 & 8146 of 2020, filed by the appellants herein.
2. The relief sought in the aforesaid writ petitions is to issue a writ of certiorari to call for the records from the file of the first respondent pertaining to the orders dated 29.01.2020 passed under section 24(4) of the Prohibition of Benami Property Transactions Act, 1988 (hereinafter referred to as “the Act”) and quash the same as illegal, arbitrary and without jurisdiction.
3.1. According to the appellants, they are involved in the business of real estate and developing infrastructure projects including ports, SEZ's, hotels, malls, etc. In the month of November, 2017, a search was conducted in the business premises of the appellants consequent to the search in the case of Mrs.V.K.Sasikala. During the course of the same, various documents were impounded and sworn statem
The court emphasized that the proceedings under section 24 of the Act only require a recording of prima facie opinion as to the benami nature of the transaction and that the principles of natural jus....
The proceedings under Section 24 of the Prohibition of Benami Property Transactions Act, 1988, require a recording of prima facie opinion as to the benami nature of the transaction. The Act mandates ....
The exercise of cross-examination commences only after the proceedings for adjudication have commenced.
The orders under section 24(4) of the Benami Property Transactions Act are provisional and subject to judicial review before the adjudicating authority.
The main legal point established in the judgment is that a jurisdictional challenge under the Benami Act must demonstrate an ex facie erroneous assumption of jurisdiction by the authorities. The cour....
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