On appeal by the revenue against the order of single judge  Advance Infradevelopers Pvt. Ltd. v.  Adjudicating Authority  (2022)442 ITR 477 (Mad) (HC). The Division Bench held that the single judge was not correct in entertaining the writ petition, when there was an efficacious appeal remedy under section 46 of the Prohibition of Benami Property Transaction Act. Court also held that   even on the merits the order under section 26 had been passed on September 26/27/28, 2019 within the period as mentioned under sub-section (7) of section 26, which was duly recorded in the register maintained by the authority as “order is passed accordingly”. The time taken for preparation of certified copies of the order, after getting notarisation from the Administrative Officer-cum-Registrar, on September 4, 2019 and September 11, 2019 and being booked for despatch on September 12, 2019 and September 13, 2019 to the respondents, were only procedural lapses and could not be understood as postponing the date of making the orders validly passed by the adjudicating authority, so as to invalidate the order. This was not a single case, but a batch of 69 cases with each order running to hundreds of pages. The period of 15 days from the date of passing of the orders to the date of dispatch (which period was consumed for preparation of certified copies in triplicate), would certainly appear to be a reasonable period. The order passed under section 26 was not barred by limitation.