Petitioner challenged show cause notice and provisional attachment issued under Act of 1988 on ground that alleged benami transaction had taken place prior to 1-11-2016, date when Act of 1988 stood amended .Dismissing the petition the Court hheld that\u00a0 provisional assessment order as name suggests, is provisional in nature and adjudicating authority is best suited to decide question of Benami nature of property . Since show cause notice was a detailed notice running in several pages containing several factual basis and it was within province of adjudicating authority to decide whether property was Benami in nature and whether petitioner was liable for any action under Act of 1988, petitioner should avail remedies under Act of 1988 and take all possible factual and legal grounds before adjudicating authority .\u00a0 (AY. 2017-18 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
Prohibition of Benami Property Transactions Act, 1988 , Benami Transactions (Prohibition) Amendment Act, 2016 . <\/p>\n
S. 2(9) : Benami Transactions- Provisional attachment order \u2013 Alternative remedy \u2013 Writ petition is dismissed .[ S.24(1), 24(3) , Art. 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-45864","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bVK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45864","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=45864"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45864\/revisions"}],"predecessor-version":[{"id":45865,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45864\/revisions\/45865"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}