Wmp/11909/2022 Of M.sivasamy v. The Deputy Commissioner Of Income Tax (Benami Prohibition)

IN THE HIGH COURT OF JUDICATURE AT MADRAS Friday, the Thirteenth day of May Two Thousand Twenty Two THE HON’BLE MR.JUSTICE G.R.SWAMINATHAN THE DEPUTY COMMISSIONER OF [ RESPONDENT IN ALL THE PETITIONS ]INCOME TAX(BENAMI PROHIBITION), INITIATING OFFICER ROOM NO:104, I FLOOR, INCOME TAX INVESTIGATION WING BUILDING, 46, MG ROAD, NUNGAMBAKKAM, CHENNAI 600 034. Petition praying that in the circumstances stated therein andin the affidavit filed therewith the High Court will be pleased 1 WMP No.11909 of 2022 IN WP.12443/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Bharathi / 441 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441-458 dated 12.4.2022 pending consideration of theinstant writ petition 2 WMP No.11910 of 2022 in WP.12445/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Karthikeyan / 447 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441-458 dated 12.4.2022 pending consideration of theinstant writ petition https://hcservices.ecourts.gov.in/hcservices/ 3 WMP No.11912 of 2022 in WP.12446/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Gomathi / 446 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441-458 dated 12.4.2022 pending consideration of theinstant writ petition 4 WMP No.11913 of 2022 in WP.12447/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Palanivelan / 448 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441-458 dated 12.4.2022 pending consideration of theinstant writ petition 5 WMP No.11914 of 2022 in WP.12448/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Gopalakrishnan / 442 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441-458 dated 12.4.2022 pending consideration of theinstant writ petition 6 WMP No.11915 of 2022 in WP.12449/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Shanmugavel / 449 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441-458 dated 12.4.2022 pending consideration of theinstant writ petition 7 WMP No.11916 of 2022 in WP.12450/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Navaladi / 453 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No.IO / PBPT / ShobikaImpex / 441-458 dated 12.4.2022 pending consideration of theinstant writ petition 8 WMP No.11917 of 2022 in WP.12451/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / GV Arun/ 454 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441-458 dated 12.4.2022 pending consideration of theinstant writ petition 7 WMP No.11916 of 2022 in WP.12450/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Navaladi / 453 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No.IO / PBPT / ShobikaImpex / 441-458 dated 12.4.2022 pending consideration of theinstant writ petition 8 WMP No.11917 of 2022 in WP.12451/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / GV Arun/ 454 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441-458 dated 12.4.2022 pending consideration of theinstant writ petition 9 WMP No.11918 of 2022 in WP.12452/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Santhi / 455 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441 - 458 dated 12.4.2022 pending consideration of theinstant writ petition 10 WMP No.11919 of 2022 in WP.12453/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Kanagarajan / 456 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441 - 458 dated 12.4.2022 pending consideration of theinstant writ petition 11 WMP No.11920 of 2022 in WP.12455/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Viswanathan / 443 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441 - 458 dated 12.4.2022 pending consideration of theinstant writ petition 12 WMP No.11921 of 2022b in WP.12454/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Balamurali Krishnan / 450dated 12.03.2022 un6der S.24(1) of the Prohibition of Benamiproperty Transactions Act, 1988 read with notice F.No:IO / PBPT /Shobika Impex / 441 - 458 dated 12.4.2022 pending consideration ofthe instant writ petition 13 WMP No.11922 of 2022 in WP.12456/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Sugumar/ 457 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No.IO / PBPT / ShobikaImpex / 441 - 458 dated 12.4.2022 pending consideration of theinstant writ petition 14 WMP No.11923 of 2022 in WP.12457/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Moorthy / 451 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441-458 dated 12.4.2022 pending consideration of theinstant writ petition 15 WMP No.11924 of 2022 in WP.12458/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Navaneethan / 444 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441 - 458 dated 12.4.2022 pending consideration of theinstant writ petition 16 WMP No.11925 of 2022 in WP.12459/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Sekar/ 458 dated 12.03.2022under S.24(1) of the Prohibition of Benami property TransactionsAct, 1988 read with notice F.No:IO / PBPT / Shobika Impex / 441-458 dated 12.4.2022 pending consideration of the instant writpetition 15 WMP No.11924 of 2022 in WP.12458/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Navaneethan / 444 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441 - 458 dated 12.4.2022 pending consideration of theinstant writ petition 16 WMP No.11925 of 2022 in WP.12459/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Sekar/ 458 dated 12.03.2022under S.24(1) of the Prohibition of Benami property TransactionsAct, 1988 read with notice F.No:IO / PBPT / Shobika Impex / 441-458 dated 12.4.2022 pending consideration of the instant writpetition 17 WMP No.11926 of 2022 in WP.12460/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / Selvarani / 452 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441- 458 dated 12.4.2022 pending consideration of theinstant writ petition 18 WMP No.11927 of 2022 in WP.12461/2022To issue an order of injunction restraining the respondent fromproceeding with notice F.No.IO / PBPT / E.S.Mani / 445 dated12.03.2022 under S.24(1) of the Prohibition of Benami propertyTransactions Act, 1988 read with notice F.No:IO / PBPT / ShobikaImpex / 441 - 458 dated 12.4.2022 pending consideration of theinstant writ petition Order : These petitions coming on this day for hearing uponperusing the petition and the affidavit filed in support thereofand upon hearing the arguments of M/S.NAVEENA D., Advocate for thepetitioner in all the petitions and of M/S.M.SHEELA, SPECIAL PUBLICPROSECUTOR(INCOME TAX) for the Respondent in all the petitions, thecourt made the following order:- Heard the learned senior counsel appearing for the writpetitioner and Ms.Sheela, learned Special Public Prosecutorappearing for the respondent. 2. These writ petitions have been filed for prohibiting therespondent from invoking the provisions of the Prohibition ofBenami Property Transactions Act, 1988. I am prima facie of theview that the contentions advanced by the learned senior counselappearing for the petitioner deserve a full hearing. The learnedSpecial Public Prosecutor appearing for the respondent has alsoraised objections regarding the very maintainability of these writpetitions. Since the Court is only on vacation sitting, I am notin a position to take up the writ petitions for final hearing. Ihttps://hcservices.ecourts.gov.in/hcservices/must also note that the respondent ought to be given an opportunity to file their counter-affidavit. If, in the meanwhile, the inquiryis allowed to be concluded, the writ petitions will becomeinfructuous. In order to balance the rights of both, I direct thenoticee to take part in the proposed enquiry. However, finalorders shall not be passed by the authority. I also direct the writpetitioner not to create any encumbrance based on the subjectshares. In other words, the writ petitioner will not avail anybank loan or create a third party interest on the strength of theassets which are the subject matter of the inquiry. Post the writ petitions on 08.06.2022 before the portfolioJudge. TO THE DEPUTY COMMISSIONER OF INCOME TAX(BENAMI PROHIBITION), INITIATING OFFICER ROOM NO:104, I FLOOR, INCOME TAX INVESTIGATION WING BUILDING, 46, MG ROAD, NUNGAMBAKKAM, CHENNAI 600 034. From 26.2.2001 the Registry is issuing certified copies of the Interim Orders in this formatGS(18/05/2022) https://hcservices.ecourts.gov.in/hcservices/