Pursuant to a search conducted at the residence of petitioner items of gold and cash were found. The petitioner admitted that aforesaid cash and items of gold belonged to her. Consequently, the Initiating Officer passed order under section 24(4)(a)(i) implicating petitioner as a beneficial owner of the benami property and made provisional attachment. In writ, the petitioner challenged the impugned order passed under section 24 on ground that the provisions of Amendment Act, 2016 could not be enforced pertaining to the transaction alleged to be benami as same was entered into on 28-10-2016, much prior to coming into effect of said Amendment Act. Court held that since section 1(3) clarifies that provisions of Amendment Act other than sections 3, 5 and 8 shall be deemed to have come into force retrospectively on 19-5-1988, provisional attachment made under section 24 after amendment would be permissible under section 1(3) of the Act.  For all purposes, it is only the commencement of proceedings under the Act and the petitioner has to respond to the show cause notice by submitting their explanations/objections along with the documents and evidences and thereafter, the authorities are bound to adjudicate the matter in the manner provided and take appropriate decision.