CHONARI KAMMUKUTTY, V. THE ASST. COMMISSIONER OF INCOME TAX ( BENAMI PROHIBITION UNIT ),

WP(C)/2577/2020

AI Insights

The case involves multiple writ petitions filed by various petitioners challenging the actions taken by the Assistant Commissioner of Income Tax (Benami Prohibition Unit) and the Adjudicating Authority under the Benami Property Transactions Act, 1988. The petitions primarily contested the provisional attachment orders and show cause notices issued under the Act. The Supreme Court's decision in Union of India & Anr. v. M/s. Ganpati Dealcom Pvt. Ltd. significantly influenced the High Court's ruling, leading to the declaration that the provisions of the Act applied retrospectively were unconstitutional. The court's decision emphasized that the amended provisions of the Act should only apply to transactions entered into after the specified date, thereby quashing the proceedings against the petitioners for earlier transactions.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 768505 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-01-2023
• Assessment Year: misc
• Other Referred Cases: Union of India & Anr. v. M/s. Ganpati Dealcom Pvt.Ltd.; 2022 LiveLaw (SC) 700 (Civil Appeal No.5783 of 2022)
• Laws Referred To: Benami Property Transactions Act, 1988, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; JAI SHANKAR NAIR; P K R MENON
• Assessee Lawyers: M P AHAMED; HARISH MENON; CYRIAC TOM
• Keywords: Benami property transactions; In rem Forfeiture; Manifestly arbitrary; Provisional attachment; Unconstitutional
• Section: 5; 24(1); 3(2); 24(4); 24(5)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 2577 OF 2020 PETITIONER: SHRI.CHONARI KAMMUKUTTY, AGED 66 YEARS, S/O.KUNCHIPOCKER, ARODIYIL HOUSE, TWINS PALACE, CHEMMAD, T ALAPARA ROAD, MUNNIYOOR, THIRURANGADI, MALAPPURAM DISTRICT-676 306. BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT ), GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988, ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3 UNION OF INDIA (REPRESENTED BY FINANCE SECRETARY), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI0110 00. *4 ADDL.R4. FEROS V.P., SALEENA MANZIL, CALICUT UNIVERSITY P.O, MALAPPURAM DISTRICT, PIN 673635. (ADDL.R4 IS IMPLEADED AS PER ORDER DATED 15/09/2021 IN IA.NO.1/2021 IN WP(C)2577/2020) BY ADVS. K.P.SATHEESAN (SR.) P.MOHANDAS (ERNAKULAM) S.K.ADHITHYAN SABU PULLAN GOKUL D. SUDHAKARAN W.P.(C)No.2577/2020 & Con.cases 2 OTHER PRESENT: ADV. S MANU (DSGI), ADV. JOSEJOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2621/2020, 2590/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 10387 OF 2018 PETITIONER: SHRI.SIDDIQUE K.K, KOZHINJIKODAN HOUSE, OKM NAGAR, OK MURI POST, VENGARA, MALAPPURAM. BY ADVS. M.P.SHAMEEM AHAMED C.S.ATHIRA CYRIAC TOM RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITATION UNIT), GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT 1988, ROOM NO. 26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3 UNION OF INDIA (REPRESENTED BY FINANCE SECRETARY), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI-110 001. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 10441 OF 2018 PETITIONER: SHRI.SWALIH K.K, AGED 37 YEARS, KOZHINJIKODAN HOUSE, OKM NAGAR, OK MURI POST, VENGARA, MALAPPURAM. BY ADVS. M.P.SHAMEEM AHAMED C.S.ATHIRA CYRIAC TOM RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITATION UNIT), GROUND FLOOR, POORNIMA BUILDING NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988 ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3 UNION OF INDIA (REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI-110 00. BY ADV K.SHRI HARI RAO, CGC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 22404 OF 2018 PETITIONER: SHRI. YOUNUS SALIM, AGED 48 YEARS, S/O. MOHAMMED, NALAKTH HOUSE,KODAKKAD, BINANAD POST,MANNARKKAD, PALAKKAD DISTRICT, PIN- 679 338. BY ADV M.P.SHAMEEM AHAMED RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT) GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI- 682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT1988, ROOM NO.26, 4TH FLOOR,JEEVAN DEEEP BUILDING, PARLIAMENT STREET, NEW DELHI- 110 001 3 UNION OF INDIA (REPRESENTED BY FINANCE SECRETARY), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.46, NORTH BLOCK, NEW DELHI- 110 001 BY ADVS. ASSISTANT SOLICITOR GENERAL JAISHANKAR V.NAIR, CGC P.K.R.MENON,SR.COUNSEL, GOI(TAXES) JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 2590 OF 2020 PETITIONER: CHONARI KAMMUKUTTY AGED 66 YEARS, S/O. KUNCHIPOCKER, ARODIYIL HOUSE, TWINS PALACE, CHEMMAD, TALAPARA ROAD, MUNNIYOOR, THIRURANGADI, MALAPPURAM DISTRICT -676 306 BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX ( BENAMI PROHIBITION UNIT ) GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI -682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988 ROOM NO.26, 4TH FLOOR, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI- 110 001. 3 UNION OF INDIA (REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE , ROOM 46, NORTH BLOCK, NEW DELHI- 110 001. W.P.(C)No.2577/2020 & Con.cases 7 *4 ADDL R4, FEROS.V.P, SALEENA MANZIL, CALICUT UNIVERSITY P.O, MALAPPURAM DISTRICT, PIN- 673 635. *ADDITIONAL R4 IS IMPLEADED AS PER ORDER DATED 15- 09-2021 IN IA NO.1/2021 IN WP© 2590/2020. BY ADVS. P.VIJAYAKUMAR, ASG OF INDIA P.MOHANDAS (ERNAKULAM) DR.K.P.SATHEESAN (SR.) S.K.ADHITHYAN SABU PULLAN GOKUL D. SUDHAKARAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 2595 OF 2020 PETITIONER: CHONARI KAMMUKUTTY, AGED 66 YEARS, S/O.KUNCHIPOCKER, ARODIYIL HOUSE, TWINS PALACE, CHEMMAD, TALAPARA ROAD, MUNNIYOOR, THIRURANGADI, MALAPPURAM DISTRICT-676 306. BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, (BENAMI PROHIBITION UNIT), GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988, ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3 UNION OF INDIA, (REPRESENTED BY FINANCE SECRETARY), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI-110 00. W.P.(C)No.2577/2020 & Con.cases 9 *4 ADDL.R4. FEROS V.P SALEENA MANZIL, CALICUT UNIVERSITY P.O., MALAPPURAM DISTRICT, PIN - 673 635. [ADDL.R4 IS IMPLEADED AS PER ORDER DATED 15.09.2021 IN I.A.1/2021 IN WP(C)2595/2020.] BY ADVS. K.P.SATHEESAN (SR.) P.MOHANDAS (ERNAKULAM) S.K.ADHITHYAN SABU PULLAN GOKUL D. SUDHAKARAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 2596 OF 2020 PETITIONER: 1 SHRI CHONARI KAMMUKUTTY AGED 66 YEARS, S/O.KUNCHIPOCKER, ARODIYIL HOUSE, TWINS PALACE, CHEMMAD, TALAPARA ROAD, MUNNIYOOR,THIRURANGADI, MALAPPURAM DISTRICT-676 306. BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX BENAMI PROHIBITION UNIT), GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988, ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3 UNION OF INDIA, (REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI-110 001. W.P.(C)No.2577/2020 & Con.cases 11 *4 ADDL.R4. FEROS V.P. AGED 52 YEARS SALEENA MANZIL, CALICUT UNIVERSITY P.O., MALAPPURAM DISTRICT, PIN - 673 635. *[ADDITIONAL R4 IS IMPLEADED AS PER ORDER DATED 15.09.2021 IN I.A.1/2021 IN WP(C)2596/2020.] BY ADVS. P.VIJAYAKUMAR, ASG OF INDIA P.MOHANDAS (ERNAKULAM) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 2621 OF 2020 PETITIONER: CHONARI KAMMUKUTTY AGED 66 YEARS, S/O.KUNCHIPOCKER, ARODIYIL HOUSE, TWINS PALACE. CHEMMAD, TALAPARA ROAD, MUNNIYOOR, THIRURANGADI, MALAPPURAM DISTRICT-676 306. BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1 THE ASST . COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT) GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988, ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3 UNION OF INDIA (REPRESENTED BY FINANCE SECRETARY), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI-110 00. W.P.(C)No.2577/2020 & Con.cases 13 *4 ADDL R4, FEROS.V.P, AGED 52 YEARS SALEENA MANZIL, CALICUT UNIVERSITY P.O, MALAPPURAM DISTRICT, PIN 673 635 *IS IMPLEADED AS PER ORDER DATED 15-09-2021 IN IA NO.1/2021. BY ADVS. P.VIJAYAKUMAR, ASG OF INDIA P.MOHANDAS (ERNAKULAM) K.P.SATHEESAN (SR.) S.K.ADHITHYAN SABU PULLAN GOKUL D. SUDHAKARAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 14 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 2627 OF 2020 PETITIONER: CHONARI KAMMUKUTTY,, AGED 66 YEARS, S/O.KUNCHIPOCKER, ARODIYIL HOUSE, TWINS PALACE, CEHMMAD, TALAPARA ROAD, MUNNIYOOR, THIRURANGADI, MALAPPURAM DISTRICT-676 306. BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1 THE ASST.COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT) GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988, ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3 UNION OF INDIA, (REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.46, NORTH BLOCK,NEW DELHI – 110 001. W.P.(C)No.2577/2020 & Con.cases 15 *4 ADDL R4 FEROS V.P, SALEENA MANZIL, CALICUT UNIVERSITY P.O, MALAPPURAM DISTRICT, PIN-673 635 *ADDL R4 IS IMPLEADED AS PER ORDER DATED 15-09-2021 IN IA 1/2021 IN WP(C)2627/2020. BY ADVS. JOSE JOSEPH, SC, FOR INCOME TAX P.VIJAYAKUMAR, ASG OF INDIA K.P.SATHEESAN (SR.) P.MOHANDAS (ERNAKULAM) SABU PULLAN GOKUL D. SUDHAKARAN S.K.ADHITHYAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 16 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 4397 OF 2020 PETITIONER: P.M.SHARJITH, AGED 42 YEARS, S/O. KUNHAMEED, POOVANITHERUVATH MALIYEKKAL HOUSE, 12/510, THEKKUMTHALA, KUTTICHIERA, CALICUT - 673 001. BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX(BENAMI PROHIBITION UNIT) GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988 ROOM NO. 26, 4TH FLOOR, JEEVANDEEP BUILDING, PARLIAMENT, STREET, NEW DELHI - 110 001. 3 UNION OF INDIA, (REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI - 110 001. W.P.(C)No.2577/2020 & Con.cases 17 *4 ADDL R4. FEROS V.P., SALEENA MANZIL, CALICUT UNIVERSITY P.O., MALAPPURAM DISTRICT, PIN - 673 635. *[ADDITIONAL R4 IS IMPLEADED AS PER ORDER DATED 15.09.2021 IN I.A.1/2021 IN WP(C)4397/2020] BY ADVS. K.P.SATHEESAN (SR.) GOKUL D. SUDHAKARAN S.K.ADHITHYAN P.MOHANDAS (ERNAKULAM) SABU PULLAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 18 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 4409 OF 2020 PETITIONER: P. M. SHARJITH, AGED 42 YEARS, S/O. KUNHAMEED, POOVANITHERUVATH MALIYEKKAL HOUSE, 12/510, THEKKUMTHALA, KUTTICHIERA, CALICUT - 673 001. BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT)GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI – 682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSATIONS ACT, 1988, ROOM NO.26, 4TH FLOOR, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI – 110 001. 3 UNION OF INDIA, (REPRESENTED BY FINANCE SECRETARY), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI - 110 001. W.P.(C)No.2577/2020 & Con.cases 19 *4 *ADDL R4 FEROS V.P, SALEENA MANZIL, CALICUT UNIVERSITY P.O, MALAPPURAM DISTRICT, PIN - 673 635 *ADDL.R4 IS IMPLEADED IN THE WP(C) AS PER ORDER DATED 15.09.2021 IN I.A NO 1/2021 IN WP(C) 4409/2020 BY ADVS. K.P.SATHEESAN (SR.) GOKUL D. SUDHAKARAN SABU PULLAN S.K.ADHITHYAN ADV.S MANU (DSGI), ADV. JOSEJOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 20 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 4429 OF 2020 PETITIONER: P.M.SHARJITH, AGED 42 YEARS S/O.KUNHAMEED, POOVANITHERUVATHMALIYEKKAL HOUSE, 12/510, THEKKUMTHALA, KUTTICHIERA, CALICUT-673 001. BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX(BENAMI PROHIBITION UNIT) GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988, ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3 UNION OF INDIA, (REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI. W.P.(C)No.2577/2020 & Con.cases 21 *4 ADDL R4, FEROS V.P, SALEENA MANZIL, CALICUT UNIVERSITY P.O, MALAPPURAM DISTRICT, PIN-673 635, ADDITIONAL R4 IS IMPLEADED AS PER ORDER DATED 15-09-2021 IN WP(C)4429/2020. BY ADVS. K.P.SATHEESAN (SR.) P.MOHANDAS (ERNAKULAM) S.K.ADHITHYAN SABU PULLAN GOKUL D. SUDHAKARAN ADV.S MANU (DSGI), ADV. JOSEJOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 22 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 4454 OF 2020 PETITIONER: P.M.SHARJITH, AGED 42 YEARS,S/O.KUNHAMEED, POOVANITHERUVATHMALIYEKKAL HOUSE, 12/510, THEKKUMTHALA, KUTTICHIERA, CALICUT-673 001. BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT), GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988, ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3 UNION OF INDIA, (REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI. W.P.(C)No.2577/2020 & Con.cases 23 *4 ADDL.R4. FEROS.V.P SALEENA MANZIL, CALICUT UNIVERSITY P.O., MALAPPURAM DISTRICT PIN - 673635 IS IMPLEADED AS ADDL.R4 IN IA 1/2021 IN WPC NO. 4454/2020 AS PER ORDER DATED 15.09.2021. BY ADVS. K.P.SATHEESAN (SR.) P.MOHANDAS (ERNAKULAM) S.K.ADHITHYAN SABU PULLAN GOKUL D. SUDHAKARAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 24 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 4470 OF 2020 PETITIONER: P.M.SHARJITH, AGED 42 YEARS,S/O. KUNHAMEED, POOVANITHERUVATH MALIYEKKAL HOUSE, 12/510. THEKKUMTHALA, KUTTICHIERA, CALICUT-673 001. BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX, (BENAMI PROHIBITION UNIT), GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2 THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988, ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3 UNION OF INDIA, (REPRESENTED BY FINANCE SECRETARY), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK NEW DELHI-110 001. W.P.(C)No.2577/2020 & Con.cases 25 *4 ADDLR4. FEROS V.P., SALEENA MANZIL, CALICUT UNIVERSITY P.O., MALAPPURAM DISTRICT, PIN-673 635. IS IMPLEADED AS PER ORDER DATED 15-09-2021 IN IA NO.1/2021. BY ADVS. K.P.SATHEESAN (SR.) P.MOHANDAS (ERNAKULAM) GOKUL D. SUDHAKARAN SABU PULLAN S.K.ADHITHYAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2577/2020 & Con.cases 26 JUDGMENT [WP(C) Nos. 2577/2020, 10387/2018, 10441/2018, 22404/2018, 2590/2020, 2595/2020, 2596/2020, 2621/2020, 2627/2020, 4397/2020, 4409/2020, 4429/2020, 4454/2020, 4470/2020] The issues raised in these writ petitions are covered by a judgment of the Supreme Court in Union of India & Anr. v. M/s. Ganpati Dealcom Pvt.Ltd.; 2022 LiveLaw (SC) 700 (Civil Appeal No.5783 of 2022), where a three judge Bench of the Supreme Court are concluded as follows: “18. Conclusion 18.1 In view of the above discussion, we hold as under: a) Section 3(2) of the unamended 1988 Act is declared as unconstitutional for being manifestly arbitrary. Accordingly, Section 3(2) of the 2016 Act is also unconstitutional as it is violative of Article 20(1) of the Constitution b) In rem forfeiture provision under Section 5 of the unamended Act of 1988, prior to the 2016 Amendment Act, was unconstitutional for being manifestly arbitrary. c) The 2016 Amendment Act was not merely procedural, rather, prescribed substantive provisions. W.P.(C)No.2577/2020 & Con.cases 27 d) In rem forfeiture provision under Section 5 of the 2016 Act, being punitive in nature, can only be applied prospectively and not retroactively. e) Concerned authorities cannot initiate or continue criminal prosecution or confiscation proceedings for transactions entered into prior to the coming into force of the 2016 Act, viz., 25.10.2016. As a consequence of the above declaration, all such prosecutions or confiscation proceedings shall stand quashed. f) As this Court is not concerned with the constitutionality of such independent forfeiture proceedings contemplated under the 2016 Amendment Act on the other grounds, the aforesaid questions are left open to be adjudicated in appropriate proceedings”. In view of the aforesaid, it is declared that the amended provisions of the Prohibition of Benami Property Transactions Act, 1988, shall be applied against the petitioners in these cases only if the transaction/transactions in question is/are entered into on or after 25-10-2016. Sd/- GOPINATH P. JUDGE ats W.P.(C)No.2577/2020 & Con.cases 28 APPENDIX OF WP(C) 2577/2020 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF THE NOTICE DATED 01.10.2019 ISSUED BY THE 1ST RESPONDENT UNDER SEC 24(1) IN CONNECTION WITH REGISTERED SALE DEED NO.1456/2015 DATED 23.03.2015. EXHIBIT P2 COPY OF THE REPLY DATED 11.10.2019 SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P2 A COPY OF ADDITIONAL REPLY DATED 11.10.2019 SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P3 COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC.24(4) IN CONNECTION WITH SALE DEED NO.1456/2015 DATED 23.03.2015. EXHIBIT P4 COPY OF THE PROVISIONAL ATTACHMENT ORDERS DATED 26.11.2019 FOR THE PROPERTY. EXHIBIT P5 COPY OF REFERENCE NO.88/BPU-KOCHI MADE BY THE 1ST RESPONDENT UNDER SECTION 34(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICES DATED 23.12.2019 IN R-1871/2019. EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289(E) DATED 25.10.2016. EXHIBIT P8 COPY OF THE INTERIM ORDER DATED 04.04.2018 IN WPC 10387/2018. EXHIBIT P8 A COPY OF INTERIM ORDER DATED 04.04.2018 IN WP 10441/2018. W.P.(C)No.2577/2020 & Con.cases 29 APPENDIX OF WP(C) 10387/2018 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF THE LETTER DATED 2.05.2016 FILED WITH THE DY. DIRECTOR OF INVESTIGATION. EXHIBIT P2 COPY OF THE NOTICE DATED 30.11.2017 ISSUED BY 2ND RESPONDENT U/S. 24 (1) OF THE BENAMI PROHIBITION ACT. EXHIBIT P3 COPY OF THE PROCEEDINGS DT. 19.01.2018 U/S. 24(1) PASSED BY THE 1ST RESPONDENT. EXHIBIT P4 COPY OF THE ORDER DATED 31.01.2018 PASSED BY THE 1ST RESPONDENT U/S. SEC 24 (4) OF THE BENAMI PROHIBITION ACT. EXHIBIT P5 COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S. 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICE DATED 13.02.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289 (E) DT. 25.10.2016. W.P.(C)No.2577/2020 & Con.cases 30 APPENDIX OF WP(C) 10441/2018 PETITIONER’S EXHIBITS EXT.P1 COPY OF THE LETTER DATED 2.5.2016 FILED WITH THE DY. DIRECTOR OF INVESTIGATION EXT.P2 COPY OF THE NOTICE DATED 30.11.2017 ISSUED BY 1ST RESPONDENT U/S 24(1) OF THE BENAMI PROHIBITION ACT EXT.P3 COPY OF THE PROCEEDINGS DATED 19.1.2018 U/S 4(1) PASSED BY THE 1ST RESPONDENT EXT.P4 COPY OF THE ORDER DATED 30.01.2018 PASSED BY THE 1ST RESPONDENT U/S 24(4) OF THE BENAMI PROHIBITION ACT EXT.P5 COPY OF THE REFERENCE MADE BY THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT EXT.P6 COPY OF THE SHOW CAUSE NOTICE DATED 13.02.2018 ISSUED BY THE 2ND RESPONDENT. Exhibit P7 COPY OF THE NOTIFICATION SO 3288(E) DATED 25.10.2016 W.P.(C)No.2577/2020 & Con.cases 31 APPENDIX OF WP(C) 22404/2018 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF THE LETTER DATED 25.4.2016 FILED WITH THE DY. DIRECTOR OF INVESTIGATION EXHIBIT P2 COPY OF THE NOTICE DATED 21.12.2017 ISSUED BY 1ST RESPONDENT U/S 24(1) OF THE BENAMI PROHIBITION ACT EXHIBIT P3 COPY OF THE REPLY DATED 19.3.2018 FILED BY THE PETITIONER WITH THE 1ST RESPONDENT EXHIBIT P4 COPY OF PROCEEDINGS DT. 19.3.2018 U/S.24(4) PASSED BY THE 1ST RESPONDENT EXHIBIT P5 COPY OF THE ORDER DATED 19.3.2018 PASSED BY THE 1ST RESPONDENT UNDER SEC 24(4) (B)(I) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6 COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT TO THE 2ND RESPONDENT EXHIBIT P7 A COPY OF THE SHOW CAUSE NOTICE DATED 18.4.2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P8 COPY OF THE NOTIFICATION SO 3289(E) DT.25.10.2016 EXHIBIT P9A COPY OF INTERIM ORDER DATED 4.4.2018 IN WP 10387/2018 EXHIBIT P9B AND COPY OF INTERIM ORDER DATED 4.4.2018 IN WP 10441/2018 W.P.(C)No.2577/2020 & Con.cases 32 APPENDIX OF WP(C) 2590/2020 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF THE NOTICE DATED 30.08.2019 ISSUED BY THE 1ST RESPONDENT UNDER SEC 24 (1) IN CONNECTION WITH SALE DEED 1328/2015 DATED 18.03.2015 EXHIBIT P2 COPY OF THE COMMON REPLY DATED 18.09.2019 BEFORE THE RESPONDENT EXHIBIT P2A COPY OF ADDITIONAL REPLY DATED 11.10.2019 SUBMITTED BEFORE THE 1ST RESPONDENT EXHIBIT P3 COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24 (4) IN CONNECTION WITH SALE DEED 1328/2015 DATED 18.03.2015 EXHIBIT P4 COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019 EXHIBIT P5 COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICE DATED 23.12.2019 IN R-1861/2019 EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289 (E) DT.25.10.2016 EXHIBIT P8 COPY OF THE INTERIM ORDER DATED 04.04.2018 IN WP 10387/2018 EXHIBIT P8A COPY OF INTERIM ORDER DATED 04.04.2018 IN WP 10441/2018 W.P.(C)No.2577/2020 & Con.cases 33 APPENDIX OF WP(C) 2595/2020 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF THE NOTICE DATED 30.08.2019 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 24(1) IN CONNECTION WITH SALE DEED 1501/2015 DATED 25.03.2015. EXHIBIT P2 COPY OF THE COMMON REPLY DATED 18.09.2019 BEFORE THE RESPONDENT. EXHIBIT P2 A COPY OF ADDITIONAL REPLY DATED 11.10.2019 SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P3 COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SECTION 24(4) IN CONNECTION WITH SALE DEED 1501/2015 DATED 25.03.2015. EXHIBIT P4 COPY OF THE PROVISIONAL ATTACHMENT ORDERS DATED 26.11.2019 FOR THE PROPERTY. EXHIBIT P5 COPY OF REFERENCE NO.81/BPU-KOCHI MADE BY THE 1ST RESPONDENT UNDER SECTION 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICES DATED 23.12.2019 IN R-1864/2019. EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289(E) DATED 25.10.2016. EXHIBIT P8 COPY OF TH INTERIM ORDER DATED 04.04.2018 IN WP 10387/2018. EXHIBIT P8 A COPY OF INTERIM ORDER DATED 04.04.2018 IN WP 10441/2018. W.P.(C)No.2577/2020 & Con.cases 34 APPENDIX OF WP(C) 2596/2020 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF THE NOTICE DATED 30.8.2019 ISSUED BY THE 1ST RESPONDENT UNDER SEC.24(1) IN CONNECTION WITH SALE DEED 1500/2015 DATED 24.3.2016. EXHIBIT P2 COPY OF THE COMMON REPLY DATED 18.9.2019 BEFORE THE RESPONDENT. EXHIBIT P2(A) COPY OF ADDITIONAL REPLY DATED 11.10.2019 SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P3 COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1500/2015 DATED 18.3.2015. EXHIBIT P4 COPY OF THE PROVISIONAL ATTACHMENT ORDERS DATED 26.11.2019 FOR THE PROPERTY. EXHIBIT P5 COPY OF REFERENCE NO.80/BPU-KOCHI MADE BY THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICES DATED 23.12.2019 IN R-1863/2019. EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289(E) DATED 25.10.2016. EXHIBIT P8 COPY OF THE INTERIM ORDER DATED 4.4.2018 IN WP.10387/2018. EXHIBIT P8(A) COPY OF INTERIM ORDER DATED 4.4.2018 IN WP.10441/2018. W.P.(C)No.2577/2020 & Con.cases 35 APPENDIX OF WP(C) 2621/2020 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF THE NOTICE DATED 30.08.2019 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 24(1) IN CONNECTION WITH SALE DEED 1404/2015 DATED 18.03.2015. EXHIBIT P2 COPY OF THE COMMON REPLY DATED 18.09.2019 BEFORE THE RESPONDENT. EXHIBIT P2 A COPY OF ADDITIONAL REPLY DATED 11.10.2019 SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P3 COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SECTION 24(4) IN CONNECTION WITH SALE DEED 1404/2015 DATED 18.03.2015. EXHIBIT P4 COPY OF THE PROVISIONAL ATTACHMENT ORDERS DATED 26.11.2019 FOR THE PROPERTY. EXHIBIT P5 COPY OF REFERENCE NO.79/BPU-KOCHI MADE BY THE 1ST RESPONDENT UNDER SECTION 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICES DATED 23.12.2019 IN R-1862/2019. EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289(E) DATED 25.10.2016. EXHIBIT P8 COPY OF TH INTERIM ORDER DATED 04.04.2018 IN WP 10387/2018. EXHIBIT P8 A COPY OF INTERIM ORDER DATED 04.04.2018 IN WP 10441/2018. W.P.(C)No.2577/2020 & Con.cases 36 APPENDIX OF WP(C) 2627/2020 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF THE NOTICE DATED 30.08.2019 ISSUED BY THE 1ST RESPONDENT UNDER SEC.24(1) IN CONNECTION WITH SALE DEED 1764/2015 DATED 10.04.2015. EXHIBIT P2 COPY OF THE COMMON REPLY DATED 18.09.2019 BEFORE THE RESPONDENT. EXHIBIT P2(A) COPY OF ADDITIONAL REPLY DATED 11.10.2019 SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P3 COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1764/2015 DATED 10.04.2015. EXHIBIT P4 COPY OF THE PROVISIONAL ATTACHMENT ORDERS DATED 26.11.2019 FOR THE PROPERTY. EXHIBIT P5 COPY OF REFERENCE NO.82/PBU-KOCHI MADE BY THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICES DATED 23.12.2019 IN R-1865/2019. EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289(E) DATED 25.10.2016. EXHIBIT P8 COPY OF THE INTERIM ORDER DATED 04.04.2018 IN WP 10387/2018. EXHIBIT P8(A) COPY OF INTERIM ORDER DATED 04.04.2018 IN WP 10441/2018. W.P.(C)No.2577/2020 & Con.cases 37 APPENDIX OF WP(C) 4397/2020 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF THE NOTICE DATED 01-10-2019 U/S 24(1) IN CONNECTION WITH SALE DEED 1456/2015 DATED 23-03-2015 EXHIBIT P2 COPY OF THE COMMON REPLY DATED 10-10-2019 BEFORE THE RESPONDENT EXHIBIT P3 COPY OF THE ORDER DATED 26-11-2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1456/2015 DATED 23- 03-2015 EXHIBIT P4 COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 20-11-2019 EXHIBIT P5 COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S. 24(5) OF THE BENAMI PROHIBIT ACT EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICE DATED 23-12- 2019 IN R-1872/2019 EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289 (E) DT. 25- 10-2016 EXHIBIT P8 COPY OF THE INTERIM ORDER DATED 4-04-2018 IN WP 10387/2018 EXHIBIT P8A COPY OF INTERIM ORDER DATED 4-04-2018 IN WP 10441/2018 EXHIBIT P8 B COPY OF COMMON INTERIM ORDER DATED 30-01-2020 PASSED IN WP 2577/2020, 2590/2020, 2595/2020, 2596/2020. 2621/2020 AND 2627/2020. W.P.(C)No.2577/2020 & Con.cases 38 APPENDIX OF WP(C) 4409/2020 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF THE NOTICE DATED 2.9.2019 U/S 24(1) IN CONNECTION WITH SALE DEED 1404/2015 DATED 18.3.2015. EXHIBIT P2 COPY OF THE COMMON REPLY DATED 10.10.2019 BEFORE THE RESPONDENT. EXHIBIT P3 COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC.24(4) IN CONNECTION WITH SALE DEED 1404/2015 DATED 20.3.2015. EXHIBIT P4 COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019. EXHIBIT P5 COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICE DATED 23.12.2019 IN R-1867/2019. EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289(E) DATED 25.10.2016. EXHIBIT P8 COPY OF THE INTERIM ORDER DATED 4.4.2018 IN WP 10387/2018. EXHIBIT P8 A COPY OF INTERIM ORDER DATED 4.4.2018 IN WP 10441/2018. EXHIBIT P8 B COPY OF COMMON INTERIM ORDER DATED 30.1.2020 PASSED IN WP 2577/2020, 2590/2020, 2595/2020, 2596/2020, 2621/2020 AND 2627/2020. W.P.(C)No.2577/2020 & Con.cases 39 APPENDIX OF WP(C) 4429/2020 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF THE NOTICE DATED 02.09.2019 U/S 24(1) IN CONNECTION WITH SALE DEED 1328/2015. EXHIBIT P2 COPY OF THE COMMON REPLY DATED 10.10.2019 BEFORE THE RESPONDENT. EXHIBIT P3 COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1328/2015 DATED 18.03.2015. EXHIBIT P4 COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019. EXHIBIT P5 COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICE DATED 23.12.2019 IN R-1866/2019. EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289(E) DATED 25.10.2016. EXHIBIT P8 COPY OF THE INTERIM ORDER DATED 04.04.2018 IN WP 10387/2018. EXHIBIT P8A COPY OF INTERIM ORDER DATED 04.04.2018 IN WP 10441/2018. EXHIBIT P8B COPY OF COMMON INTERIM ORDER DATED 30.01.2020 PASSED IN WP 2577/2020, 2590/2020, 2595/2020, 2596/2020, 2621/2020 AND 2627/2020. W.P.(C)No.2577/2020 & Con.cases 40 PPENDIX OF WP(C) 4454/2020 PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE NOTICE DATED 02.09.2019 U/S 24(1) IN CONNECTION WITH SALE DEED 1764/2015 DATED 10.04.2015. EXHIBIT P2 COPY OF THE COMMON REPLY DATED 10.10.2019 BEFORE THE RESPONDENT. EXHIBIT P3 COPY OF THE ORDER DATED 26.11.2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1764/2015 DATED 10.04.2015. EXHIBIT P4 COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019. EXHIBIT P5 COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICE DATED 23.12.2019 IN R-1870/2019. EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289(E) DATED 25.10.2016. EXHIBIT P8 COPY OF THE INTERIM ORDER DATED 04.04.2018 IN WP 10387/2018. EXHIBIT P8A COPY OF INTERIM ORDER DATED 04.04.2018 IN WP 10441/2018. EXHIBIT P8B COPY OF COMMON INTERIM ORDER DATED 30.01.2020 PASSED IN WP 2577/2020, 2590/2020, 2595/2020, 2596/2020, 2621/2020 AND 2627/2020. W.P.(C)No.2577/2020 & Con.cases 41 APPENDIX OF WP(C) 4470/2020 PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE NOTICE DATED 02/09/2019 U/S 24(1) IN CONNECTION WITH SALE DEED 1500/2015 DATED 25/03/2015. EXHIBIT P2 COPY OF THE COMMON REPLY DATED 10/10/2019 BEFORE THE RESPONDENT. EXHIBIT P3 COPY OF THE ORDER DATED 26/11/2019 PASSED BY THE 1ST RESPONDENT UNDER SEC.24(4) IN CONNECTION WITH SALE DEED 1500/2015 DATED 25/03/2015. EXHIBIT P4 COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26/11/2019. EXHIBIT P5 COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S. 24(5) OF THE BENAMI PROHIBITION ACT) EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICE DATED 23/12/2019 IN R.1868/2019. EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289(E) DATED 25/10/2016. EXHIBIT P8 COPY OF THE INTERIM ORDER DATED 04/04/2018 IN WPC 10387/2018. EXHIBIT P8(A) COPY OF INTERIM ORDER DATED 04/04/2018 IN WP 10441/2018. EXHIBIT P8 (B) COPY OF COMMON INTERIM ORDER DATED 30/01/2020 PASSED IN WP 2577/2020, 2590/2020, 2595/2020, 2596/2020, 2621/2020 AND 2627/2020. "