Wp(C)/2627/2020 Of Chonari Kammukutty v. The Assistant Commissioner Of Income Tax (Benami Prohibition Unit)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 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, TALAPARA ROAD, MUNNIYOOR, THIRURANGADI, MALAPPURAM DISTRICT-676 306. BY ADVS.M.P.SHAMEEM AHAMEDHARISH R. MENONCYRIAC TOM RESPONDENTS: 1THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT ),GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036.2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988,ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001.3UNION OF INDIA(REPRESENTED BY FINANCE SECRETARY), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI0110 00.*4ADDL.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.ADHITHYANSABU PULLANGOKUL D. SUDHAKARAN OTHER PRESENT: ADV. S MANU (DSGI), ADV. JOSEJOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 17.01.2023, ALONG WITH WP(C).2621/2020, 2590/2020 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(C) NO. 10387 OF 2018 PETITIONER: SHRI.SIDDIQUE K.K,KOZHINJIKODAN HOUSE, OKM NAGAR, OK MURI POST, VENGARA, MALAPPURAM. BY ADVS.M.P.SHAMEEM AHAMEDC.S.ATHIRACYRIAC TOM RESPONDENTS: 1THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITATION UNIT),GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682036. 2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT 1988,ROOM NO. 26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3UNION 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 ON17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(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 AHAMEDC.S.ATHIRACYRIAC TOM RESPONDENTS: 1THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITATION UNIT),GROUND FLOOR, POORNIMA BUILDING NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2THE ADJUDICATING AUTHORITYUNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988 ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001.3UNION 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 ADMISSIONON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(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: BY ADV K.SHRI HARI RAO, CGC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(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: 1THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT)GROUND FLOOR, POORNIMA BUILDING,NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI- 682 036.2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT1988,ROOM NO.26, 4TH FLOOR,JEEVAN DEEEP BUILDING,PARLIAMENT STREET, NEW DELHI- 110 0013UNION 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 GENERALJAISHANKAR V.NAIR, CGCP.K.R.MENON,SR.COUNSEL, GOI(TAXES)JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(C) NO. 2590 OF 2020 PETITIONER: CHONARI KAMMUKUTTYAGED 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: 1THE ASST. COMMISSIONER OF INCOME TAX ( BENAMI PROHIBITION UNIT )GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI -682 036. 2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988ROOM NO.26, 4TH FLOOR, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI- 110 001. 3UNION OF INDIA(REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE , ROOM 46, NORTH BLOCK, NEW DELHI- 110 001. *4ADDL 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 ADMISSIONON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(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: 3UNION OF INDIA,(REPRESENTED BY FINANCE SECRETARY), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI-110 00. *4ADDL.R4. FEROS V.PSALEENA MANZIL, CALICUT UNIVERSITY P.O., MALAPPURAM DISTRICT, PIN - 673 635.[ADDL.R4 IS IMPLEADED AS PER ORDER DATED 15.09.2021IN 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 ADMISSIONON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. RESPONDENTS: 3UNION OF INDIA,(REPRESENTED BY FINANCE SECRETARY), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI-110 00. *4ADDL.R4. FEROS V.PSALEENA MANZIL, CALICUT UNIVERSITY P.O., MALAPPURAM DISTRICT, PIN - 673 635.[ADDL.R4 IS IMPLEADED AS PER ORDER DATED 15.09.2021IN 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 ADMISSIONON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(C) NO. 2596 OF 2020 PETITIONER: 1 SHRI CHONARI KAMMUKUTTYAGED 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: 1THE ASST. COMMISSIONER OF INCOME TAX BENAMI PROHIBITION UNIT),GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988, ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3UNION OF INDIA,(REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI-110 001. *4ADDL.R4. FEROS V.P.AGED 52 YEARSSALEENA 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 ON17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(C) NO. 2621 OF 2020 PETITIONER: CHONARI KAMMUKUTTYAGED 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: 1THE ASST . COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT)GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988,ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3UNION OF INDIA(REPRESENTED BY FINANCE SECRETARY), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI-110 00. *4ADDL R4, FEROS.V.P, AGED 52 YEARSSALEENA 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 ON17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(C) NO. 2627 OF 2020 PETITIONER: CHONARI KAMMUKUTTY,,AGED 66 YEARS, S/O.KUNCHIPOCKER, ARODIYIL HOUSE, TWINS PALACE, CEHMMAD, MALAPPURAM DISTRICT-676 306. TALAPARA ROAD, MUNNIYOOR, THIRURANGADI, BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(C) NO. 2627 OF 2020 PETITIONER: CHONARI KAMMUKUTTY,,AGED 66 YEARS, S/O.KUNCHIPOCKER, ARODIYIL HOUSE, TWINS PALACE, CEHMMAD, MALAPPURAM DISTRICT-676 306. TALAPARA ROAD, MUNNIYOOR, THIRURANGADI, BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1THE ASST.COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT)GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988,ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3UNION OF INDIA,(REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.46, NORTH BLOCK,NEW DELHI – 110 001. *4ADDL R4 FEROS V.P, SALEENA MANZIL, CALICUT UNIVERSITY P.O, MALAPPURAM DISTRICT, PIN-673 635 *ADDL R4 IS IMPLEADED AS PER ORDER DATED 15-09-2021IN 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 ON17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(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: 1THE ASST. COMMISSIONER OF INCOME TAX(BENAMI PROHIBITION UNIT)GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036. 2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988ROOM NO. 26, 4TH FLOOR, JEEVANDEEP BUILDING, PARLIAMENT, STREET, NEW DELHI - 110 001. 3UNION OF INDIA,(REPRESENTED BY FINANCE SECRETARY)MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI - 110 001. *4ADDL R4. FEROS V.P.,SALEENA MANZIL, CALICUT UNIVERSITY P.O., MALAPPURAMDISTRICT, 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 ADMISSIONON 17.01.2023, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 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: 1THE ASSISTANT COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT)GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI – 682 036. 2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSATIONS ACT, 1988, ROOM NO.26, 4TH FLOOR, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI – 110 001. 4TH FLOOR, JEEVANDEEP BUILDING, PARLIAMENT STREET, 3UNION OF INDIA, (REPRESENTED BY FINANCE SECRETARY),MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI - 110 001. 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: 1THE ASSISTANT COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT)GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI – 682 036. 2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSATIONS ACT, 1988, ROOM NO.26, 4TH FLOOR, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI – 110 001. 4TH FLOOR, JEEVANDEEP BUILDING, PARLIAMENT STREET, 3UNION OF INDIA, (REPRESENTED BY FINANCE SECRETARY),MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI - 110 001. *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 ON17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(C) NO. 4429 OF 2020 PETITIONER: P.M.SHARJITH, AGED 42 YEARSS/O.KUNHAMEED, POOVANITHERUVATHMALIYEKKAL HOUSE, 12/510, THEKKUMTHALA, KUTTICHIERA, CALICUT-673 001. BY ADVS. M.P.SHAMEEM AHAMED HARISH R. MENON CYRIAC TOM RESPONDENTS: 1THE ASST. COMMISSIONER OF INCOME TAX(BENAMI PROHIBITION UNIT)GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988,ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3UNION OF INDIA,(REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI. *4ADDL 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 ADMISSIONON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(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 AHAMEDHARISH R. MENONCYRIAC TOM RESPONDENTS: 1THE ASST. COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION UNIT),GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988,ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3UNION OF INDIA,(REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI. *4ADDL.R4. FEROS.V.PSALEENA 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.ADHITHYANSABU PULLANGOKUL D. SUDHAKARAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT 2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTY TRANSACTIONS ACT, 1988,ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3UNION OF INDIA,(REPRESENTED BY FINANCE SECRETARY) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK, NEW DELHI. *4ADDL.R4. FEROS.V.PSALEENA 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.ADHITHYANSABU PULLANGOKUL D. SUDHAKARAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17 DAY OF JANUARY 2023 / 27TH POUSHA, 1944WP(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 AHAMEDHARISH R. MENONCYRIAC TOM RESPONDENTS: 1THE ASST. COMMISSIONER OF INCOME TAX,(BENAMI PROHIBITION UNIT), GROUND FLOOR, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. 2THE ADJUDICATING AUTHORITY UNDER THE BENAMI PROPERTYTRANSACTIONS ACT, 1988,ROOM NO.26, 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 3UNION OF INDIA,(REPRESENTED BY FINANCE SECRETARY), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM 46, NORTH BLOCK NEW DELHI-110 001. *4ADDLR4. 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. SUDHAKARANSABU PULLANS.K.ADHITHYAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 17.01.2023, ALONG WITH WP(C).2577/2020 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 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 bya 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 judgeBench of the Supreme Court are concluded as follows: “18. Conclusion 18.1In view of the above discussion, we hold asunder: a)Section 3(2) of the unamended 1988 Act isdeclared as unconstitutional for being manifestlyarbitrary. Accordingly, Section 3(2) of the 2016 Act isalso unconstitutional as it is violative of Article 20(1) ofthe Constitution b) In rem forfeiture provision under Section 5 of theunamended Act of 1988, prior to the 2016 AmendmentAct, was unconstitutional for being manifestly arbitrary. c)The 2016 Amendment Act was not merelyprocedural, rather, prescribed substantive provisions. d)In rem forfeiture provision under Section 5 of the2016 Act, being punitive in nature, can only be appliedprospectively and not retroactively. e)Concerned authorities cannot initiate or continuecriminal prosecution or confiscation proceedings fortransactions entered into prior to the coming into forceof the 2016 Act, viz., 25.10.2016. As a consequence ofthe above declaration, all such prosecutions orconfiscation proceedings shall stand quashed. f)As this Court is not concerned with theconstitutionality of such independent forfeitureproceedings contemplated under the 2016 AmendmentAct on the other grounds, the aforesaid questions areleft open to be adjudicated in appropriate proceedings”. d)In rem forfeiture provision under Section 5 of the2016 Act, being punitive in nature, can only be appliedprospectively and not retroactively. e)Concerned authorities cannot initiate or continuecriminal prosecution or confiscation proceedings fortransactions entered into prior to the coming into forceof the 2016 Act, viz., 25.10.2016. As a consequence ofthe above declaration, all such prosecutions orconfiscation proceedings shall stand quashed. f)As this Court is not concerned with theconstitutionality of such independent forfeitureproceedings contemplated under the 2016 AmendmentAct on the other grounds, the aforesaid questions areleft open to be adjudicated in appropriate proceedings”. In view of the aforesaid, it is declared that the amendedprovisions of the Prohibition of Benami Property TransactionsAct, 1988, shall be applied against the petitioners in thesecases only if the transaction/transactions in question is/areentered into on or after 25-10-2016. Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 2577/2020 PETITIONER’S EXHIBITS EXHIBIT P1COPY OF THE NOTICE DATED 01.10.2019ISSUED BY THE 1ST RESPONDENT UNDER SEC24(1) IN CONNECTION WITH REGISTERED SALEDEED NO.1456/2015 DATED 23.03.2015.ISSUED BY THE 1ST RESPONDENT UNDER SEC24(1) IN CONNECTION WITH REGISTERED SALEDEED NO.1456/2015 DATED 23.03.2015. EXHIBIT P2COPY OF THE REPLY DATED 11.10.2019SUBMITTED BEFORE THE 1ST RESPONDENT.SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P2 ACOPY OF ADDITIONAL REPLY DATED 11.10.2019SUBMITTED BEFORE THE 1ST RESPONDENT.SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P3COPY OF THE ORDER DATED 26.11.2019 PASSEDBY THE 1ST RESPONDENT UNDER SEC.24(4) INCONNECTION WITH SALE DEED NO.1456/2015DATED 23.03.2015.BY THE 1ST RESPONDENT UNDER SEC.24(4) INCONNECTION WITH SALE DEED NO.1456/2015DATED 23.03.2015. EXHIBIT P4COPY OF THE PROVISIONAL ATTACHMENT ORDERSDATED 26.11.2019 FOR THE PROPERTY.DATED 26.11.2019 FOR THE PROPERTY. EXHIBIT P5 COPY OF REFERENCE NO.88/BPU-KOCHI MADE BYTHE 1ST RESPONDENT UNDER SECTION 34(5) OFTHE BENAMI PROHIBITION ACT.THE 1ST RESPONDENT UNDER SECTION 34(5) OFTHE BENAMI PROHIBITION ACT. EXHIBIT P6COPY OF THE SHOW CAUSE NOTICES DATED23.12.2019 IN R-1871/2019.23.12.2019 IN R-1871/2019. EXHIBIT P7COPY OF THE NOTIFICATION SO 3289(E) DATED25.10.2016.25.10.2016. EXHIBIT P8COPY OF THE INTERIM ORDER DATED04.04.2018 IN WPC 10387/2018.04.04.2018 IN WPC 10387/2018. EXHIBIT P8 ACOPY OF INTERIM ORDER DATED 04.04.2018 INWP 10441/2018.WP 10441/2018. PETITIONER’S EXHIBITS EXHIBIT P1COPY OF THE LETTER DATED 2.05.2016 FILEDWITH THE DY. DIRECTOR OF INVESTIGATION. EXHIBIT P2 COPY OF THE NOTICE DATED 30.11.2017 ISSUEDBY 2ND RESPONDENT U/S. 24 (1) OF THE BENAMIPROHIBITION 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 BYTHE 1ST RESPONDENT U/S. SEC 24 (4) OF THEBENAMI PROHIBITION ACT. EXHIBIT P5 COPY OF REFERENCE MADE BY THE 1ST RESPONDENTU/S. 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6 COPY OF THE SHOW CAUSE NOTICE DATED13.02.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P7 COPY OF THE NOTIFICATION SO 3289 (E) DT.25.10.2016. APPENDIX OF WP(C) 10441/2018 PETITIONER’S EXHIBITS EXT.P1COPY OF THE LETTER DATED 2.5.2016 FILED WITHTHE DY. DIRECTOR OF INVESTIGATION EXT.P2COPY OF THE NOTICE DATED 30.11.2017 ISSUED BY1ST RESPONDENT U/S 24(1) OF THE BENAMIPROHIBITION ACT EXT.P3COPY OF THE PROCEEDINGS DATED 19.1.2018 U/S4(1) PASSED BY THE 1ST RESPONDENT EXT.P4COPY OF THE ORDER DATED 30.01.2018 PASSED BYTHE 1ST RESPONDENT U/S 24(4) OF THE BENAMIPROHIBITION ACT EXT.P5COPY OF THE REFERENCE MADE BY THE 1STRESPONDENT U/S 24(5) OF THE BENAMI PROHIBITIONACT EXT.P6COPY OF THE SHOW CAUSE NOTICE DATED 13.02.2018ISSUED BY THE 2ND RESPONDENT. Exhibit P7COPY OF THE NOTIFICATION SO 3288(E) DATED25.10.2016 APPENDIX OF WP(C) 22404/2018 PETITIONER’S EXHIBITS APPENDIX OF WP(C) 10441/2018 PETITIONER’S EXHIBITS EXT.P1COPY OF THE LETTER DATED 2.5.2016 FILED WITHTHE DY. DIRECTOR OF INVESTIGATION EXT.P2COPY OF THE NOTICE DATED 30.11.2017 ISSUED BY1ST RESPONDENT U/S 24(1) OF THE BENAMIPROHIBITION ACT EXT.P3COPY OF THE PROCEEDINGS DATED 19.1.2018 U/S4(1) PASSED BY THE 1ST RESPONDENT EXT.P4COPY OF THE ORDER DATED 30.01.2018 PASSED BYTHE 1ST RESPONDENT U/S 24(4) OF THE BENAMIPROHIBITION ACT EXT.P5COPY OF THE REFERENCE MADE BY THE 1STRESPONDENT U/S 24(5) OF THE BENAMI PROHIBITIONACT EXT.P6COPY OF THE SHOW CAUSE NOTICE DATED 13.02.2018ISSUED BY THE 2ND RESPONDENT. Exhibit P7COPY OF THE NOTIFICATION SO 3288(E) DATED25.10.2016 APPENDIX OF WP(C) 22404/2018 PETITIONER’S EXHIBITS EXHIBIT P1COPY OF THE LETTER DATED 25.4.2016 FILEDWITH THE DY. DIRECTOR OF INVESTIGATIONWITH THE DY. DIRECTOR OF INVESTIGATION EXHIBIT P2COPY OF THE NOTICE DATED 21.12.2017 ISSUEDBY 1ST RESPONDENT U/S 24(1) OF THE BENAMIPROHIBITION ACTBY 1ST RESPONDENT U/S 24(1) OF THE BENAMIPROHIBITION ACT EXHIBIT P3COPY OF THE REPLY DATED 19.3.2018 FILED BYTHE PETITIONER WITH THE 1ST RESPONDENTTHE PETITIONER WITH THE 1ST RESPONDENT EXHIBIT P4COPY OF PROCEEDINGS DT. 19.3.2018 U/S.24(4)PASSED BY THE 1ST RESPONDENTPASSED BY THE 1ST RESPONDENT EXHIBIT P5COPY OF THE ORDER DATED 19.3.2018 PASSED BYTHE 1ST RESPONDENT UNDER SEC 24(4) (B)(I) OFTHE BENAMI PROHIBITION ACT.THE 1ST RESPONDENT UNDER SEC 24(4) (B)(I) OFTHE BENAMI PROHIBITION ACT. EXHIBIT P6COPY OF REFERENCE MADE BY THE 1ST RESPONDENTU/S 24(5) OF THE BENAMI PROHIBITION ACT TOTHE 2ND RESPONDENTU/S 24(5) OF THE BENAMI PROHIBITION ACT TOTHE 2ND RESPONDENT EXHIBIT P7A COPY OF THE SHOW CAUSE NOTICE DATED18.4.2018 ISSUED BY THE 2ND RESPONDENT18.4.2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P8COPY OF THE NOTIFICATION SO 3289(E)DT.25.10.2016DT.25.10.2016 EXHIBIT P9ACOPY OF INTERIM ORDER DATED 4.4.2018 IN WP10387/201810387/2018 EXHIBIT P9BAND COPY OF INTERIM ORDER DATED 4.4.2018 INWP 10441/2018WP 10441/2018 APPENDIX OF WP(C) 2590/2020 PETITIONER’S EXHIBITS EXHIBIT P1COPY OF THE NOTICE DATED 30.08.2019 ISSUED BY THE 1ST RESPONDENT UNDER SEC 24(1) IN CONNECTION WITH SALE DEED 1328/2015 DATED 18.03.2015ISSUED BY THE 1ST RESPONDENT UNDER SEC 24(1) IN CONNECTION WITH SALE DEED 1328/2015 DATED 18.03.2015 EXHIBIT P2COPY OF THE COMMON REPLY DATED 18.09.2019BEFORE THE RESPONDENTBEFORE THE RESPONDENT EXHIBIT P2ACOPY OF ADDITIONAL REPLY DATED 11.10.2019SUBMITTED BEFORE THE 1ST RESPONDENTSUBMITTED BEFORE THE 1ST RESPONDENT EXHIBIT P3COPY OF THE ORDER DATED 26.11.2019 PASSEDBY THE 1ST RESPONDENT UNDER SEC 24 (4) INCONNECTION WITH SALE DEED 1328/2015 DATED18.03.2015BY THE 1ST RESPONDENT UNDER SEC 24 (4) INCONNECTION WITH SALE DEED 1328/2015 DATED18.03.2015 EXHIBIT P4COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019DATED 26.11.2019 EXHIBIT P5COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACTRESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT EXHIBIT P6COPY OF THE SHOW CAUSE NOTICE DATED 23.12.2019 IN R-1861/201923.12.2019 IN R-1861/2019 EXHIBIT P7COPY OF THE NOTIFICATION SO 3289 (E) DT.25.10.2016DT.25.10.2016 EXHIBIT P8COPY OF THE INTERIM ORDER DATED 04.04.2018 IN WP 10387/201804.04.2018 IN WP 10387/2018 EXHIBIT P8ACOPY OF INTERIM ORDER DATED 04.04.2018 INWP 10441/2018WP 10441/2018 APPENDIX OF WP(C) 2595/2020 PETITIONER’S EXHIBITS EXHIBIT P1COPY 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.ISSUED BY THE 1ST RESPONDENT UNDER SECTION 24(1) IN CONNECTION WITH SALE DEED 1501/2015 DATED 25.03.2015. EXHIBIT P2COPY OF THE COMMON REPLY DATED 18.09.2019BEFORE THE RESPONDENT.BEFORE THE RESPONDENT. EXHIBIT P2 ACOPY OF ADDITIONAL REPLY DATED 11.10.2019SUBMITTED BEFORE THE 1ST RESPONDENT.SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P7COPY OF THE NOTIFICATION SO 3289 (E) DT.25.10.2016DT.25.10.2016 EXHIBIT P8COPY OF THE INTERIM ORDER DATED 04.04.2018 IN WP 10387/201804.04.2018 IN WP 10387/2018 EXHIBIT P8ACOPY OF INTERIM ORDER DATED 04.04.2018 INWP 10441/2018WP 10441/2018 APPENDIX OF WP(C) 2595/2020 PETITIONER’S EXHIBITS EXHIBIT P1COPY 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.ISSUED BY THE 1ST RESPONDENT UNDER SECTION 24(1) IN CONNECTION WITH SALE DEED 1501/2015 DATED 25.03.2015. EXHIBIT P2COPY OF THE COMMON REPLY DATED 18.09.2019BEFORE THE RESPONDENT.BEFORE THE RESPONDENT. EXHIBIT P2 ACOPY OF ADDITIONAL REPLY DATED 11.10.2019SUBMITTED BEFORE THE 1ST RESPONDENT.SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P3COPY OF THE ORDER DATED 26.11.2019 PASSEDBY THE 1ST RESPONDENT UNDER SECTION 24(4)IN CONNECTION WITH SALE DEED 1501/2015 DATED 25.03.2015.BY THE 1ST RESPONDENT UNDER SECTION 24(4)IN CONNECTION WITH SALE DEED 1501/2015 DATED 25.03.2015. EXHIBIT P4COPY OF THE PROVISIONAL ATTACHMENT ORDERSDATED 26.11.2019 FOR THE PROPERTY.DATED 26.11.2019 FOR THE PROPERTY. EXHIBIT P5COPY OF REFERENCE NO.81/BPU-KOCHI MADE BYTHE 1ST RESPONDENT UNDER SECTION 24(5) OFTHE BENAMI PROHIBITION ACT.THE 1ST RESPONDENT UNDER SECTION 24(5) OFTHE BENAMI PROHIBITION ACT. EXHIBIT P6COPY OF THE SHOW CAUSE NOTICES DATED 23.12.2019 IN R-1864/2019.23.12.2019 IN R-1864/2019. EXHIBIT P7COPY OF THE NOTIFICATION SO 3289(E) DATED25.10.2016.25.10.2016. EXHIBIT P8COPY OF TH INTERIM ORDER DATED 04.04.2018IN WP 10387/2018.IN WP 10387/2018. EXHIBIT P8 ACOPY OF INTERIM ORDER DATED 04.04.2018 INWP 10441/2018.WP 10441/2018. APPENDIX OF WP(C) 2596/2020 PETITIONER’S EXHIBITS: EXHIBIT P1COPY OF THE NOTICE DATED 30.8.2019 ISSUEDBY THE 1ST RESPONDENT UNDER SEC.24(1) IN CONNECTION WITH SALE DEED 1500/2015 DATED24.3.2016.BY THE 1ST RESPONDENT UNDER SEC.24(1) IN CONNECTION WITH SALE DEED 1500/2015 DATED24.3.2016. EXHIBIT P2COPY OF THE COMMON REPLY DATED 18.9.2019 BEFORE THE RESPONDENT.BEFORE THE RESPONDENT. EXHIBIT P2(A)COPY OF ADDITIONAL REPLY DATED 11.10.2019SUBMITTED BEFORE THE 1ST RESPONDENT.SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P3COPY OF THE ORDER DATED 26.11.2019 PASSEDBY THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1500/2015 DATED18.3.2015.BY THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1500/2015 DATED18.3.2015. EXHIBIT P4COPY OF THE PROVISIONAL ATTACHMENT ORDERSDATED 26.11.2019 FOR THE PROPERTY.DATED 26.11.2019 FOR THE PROPERTY. EXHIBIT P5COPY OF REFERENCE NO.80/BPU-KOCHI MADE BYTHE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT.THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6COPY OF THE SHOW CAUSE NOTICES DATED 23.12.2019 IN R-1863/2019.23.12.2019 IN R-1863/2019. EXHIBIT P7COPY OF THE NOTIFICATION SO 3289(E) DATED25.10.2016.25.10.2016. EXHIBIT P8COPY OF THE INTERIM ORDER DATED 4.4.2018 IN WP.10387/2018.IN WP.10387/2018. EXHIBIT P8(A)COPY OF INTERIM ORDER DATED 4.4.2018 IN WP.10441/2018.WP.10441/2018. APPENDIX OF WP(C) 2621/2020 PETITIONER’S EXHIBITS: EXHIBIT P1COPY 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.ISSUED BY THE 1ST RESPONDENT UNDER SECTION 24(1) IN CONNECTION WITH SALE DEED 1404/2015 DATED 18.03.2015. EXHIBIT P2COPY OF THE COMMON REPLY DATED 18.09.2019BEFORE THE RESPONDENT.BEFORE THE RESPONDENT. EXHIBIT P2 ACOPY OF ADDITIONAL REPLY DATED 11.10.2019SUBMITTED BEFORE THE 1ST RESPONDENT.SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P3COPY OF THE ORDER DATED 26.11.2019 PASSEDBY THE 1ST RESPONDENT UNDER SECTION 24(4)IN CONNECTION WITH SALE DEED 1404/2015 DATED 18.03.2015.BY THE 1ST RESPONDENT UNDER SECTION 24(4)IN CONNECTION WITH SALE DEED 1404/2015 DATED 18.03.2015. EXHIBIT P4COPY OF THE PROVISIONAL ATTACHMENT ORDERSDATED 26.11.2019 FOR THE PROPERTY.DATED 26.11.2019 FOR THE PROPERTY. EXHIBIT P2COPY OF THE COMMON REPLY DATED 18.09.2019BEFORE THE RESPONDENT.BEFORE THE RESPONDENT. EXHIBIT P2 ACOPY OF ADDITIONAL REPLY DATED 11.10.2019SUBMITTED BEFORE THE 1ST RESPONDENT.SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P3COPY OF THE ORDER DATED 26.11.2019 PASSEDBY THE 1ST RESPONDENT UNDER SECTION 24(4)IN CONNECTION WITH SALE DEED 1404/2015 DATED 18.03.2015.BY THE 1ST RESPONDENT UNDER SECTION 24(4)IN CONNECTION WITH SALE DEED 1404/2015 DATED 18.03.2015. EXHIBIT P4COPY OF THE PROVISIONAL ATTACHMENT ORDERSDATED 26.11.2019 FOR THE PROPERTY.DATED 26.11.2019 FOR THE PROPERTY. EXHIBIT P5COPY OF REFERENCE NO.79/BPU-KOCHI MADE BYTHE 1ST RESPONDENT UNDER SECTION 24(5) OFTHE BENAMI PROHIBITION ACT.THE 1ST RESPONDENT UNDER SECTION 24(5) OFTHE BENAMI PROHIBITION ACT. EXHIBIT P6COPY OF THE SHOW CAUSE NOTICES DATED 23.12.2019 IN R-1862/2019.23.12.2019 IN R-1862/2019. EXHIBIT P7COPY OF THE NOTIFICATION SO 3289(E) DATED25.10.2016.25.10.2016. EXHIBIT P8COPY OF TH INTERIM ORDER DATED 04.04.2018IN WP 10387/2018.IN WP 10387/2018. EXHIBIT P8 ACOPY OF INTERIM ORDER DATED 04.04.2018 INWP 10441/2018.WP 10441/2018. APPENDIX OF WP(C) 2627/2020 PETITIONER’S EXHIBITS EXHIBIT P1COPY 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.ISSUED BY THE 1ST RESPONDENT UNDER SEC.24(1) IN CONNECTION WITH SALE DEED 1764/2015 DATED 10.04.2015. EXHIBIT P2COPY OF THE COMMON REPLY DATED 18.09.2019BEFORE THE RESPONDENT.BEFORE THE RESPONDENT. EXHIBIT P2(A)COPY OF ADDITIONAL REPLY DATED 11.10.2019SUBMITTED BEFORE THE 1ST RESPONDENT.SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P3COPY OF THE ORDER DATED 26.11.2019 PASSEDBY THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1764/2015 DATED10.04.2015.BY THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1764/2015 DATED10.04.2015. EXHIBIT P4COPY OF THE PROVISIONAL ATTACHMENT ORDERSDATED 26.11.2019 FOR THE PROPERTY.DATED 26.11.2019 FOR THE PROPERTY. EXHIBIT P5COPY OF REFERENCE NO.82/PBU-KOCHI MADE BYTHE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT.THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6COPY OF THE SHOW CAUSE NOTICES DATED 23.12.2019 IN R-1865/2019.23.12.2019 IN R-1865/2019. EXHIBIT P7COPY OF THE NOTIFICATION SO 3289(E) DATED25.10.2016.25.10.2016. EXHIBIT P8COPY OF THE INTERIM ORDER DATED 04.04.2018 IN WP 10387/2018.04.04.2018 IN WP 10387/2018. EXHIBIT P8(A)COPY OF INTERIM ORDER DATED 04.04.2018 INWP 10441/2018.WP 10441/2018. APPENDIX OF WP(C) 4397/2020 PETITIONER’S EXHIBITS EXHIBIT P1COPY OF THE NOTICE DATED 01-10-2019 U/S 24(1)IN CONNECTION WITH SALE DEED 1456/2015 DATED 23-03-2015IN CONNECTION WITH SALE DEED 1456/2015 DATED 23-03-2015 EXHIBIT P2COPY OF THE COMMON REPLY DATED 10-10-2019 BEFORE THE RESPONDENTBEFORE THE RESPONDENT EXHIBIT P3COPY OF THE ORDER DATED 26-11-2019 PASSED BY THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1456/2015 DATED 23-03-2015THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1456/2015 DATED 23-03-2015 EXHIBIT P4COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 20-11-2019DATED 20-11-2019 EXHIBIT P5COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S. 24(5) OF THE BENAMI PROHIBIT ACTU/S. 24(5) OF THE BENAMI PROHIBIT ACT EXHIBIT P6COPY OF THE SHOW CAUSE NOTICE DATED 23-12-2019 IN R-1872/20192019 IN R-1872/2019 EXHIBIT P7COPY OF THE NOTIFICATION SO 3289 (E) DT. 25-10-201610-2016 EXHIBIT P8COPY OF THE INTERIM ORDER DATED 4-04-2018 IN WP 10387/2018WP 10387/2018 EXHIBIT P8ACOPY OF INTERIM ORDER DATED 4-04-2018 IN WP 10441/201810441/2018 EXHIBIT P8 BCOPY OF COMMON INTERIM ORDER DATED 30-01-2020PASSED IN WP 2577/2020, 2590/2020, 2595/2020,2596/2020. 2621/2020 AND 2627/2020.PASSED IN WP 2577/2020, 2590/2020, 2595/2020,2596/2020. 2621/2020 AND 2627/2020. APPENDIX OF WP(C) 4409/2020 PETITIONER’S EXHIBITS EXHIBIT P5COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S. 24(5) OF THE BENAMI PROHIBIT ACTU/S. 24(5) OF THE BENAMI PROHIBIT ACT EXHIBIT P6COPY OF THE SHOW CAUSE NOTICE DATED 23-12-2019 IN R-1872/20192019 IN R-1872/2019 EXHIBIT P7COPY OF THE NOTIFICATION SO 3289 (E) DT. 25-10-201610-2016 EXHIBIT P8COPY OF THE INTERIM ORDER DATED 4-04-2018 IN WP 10387/2018WP 10387/2018 EXHIBIT P8ACOPY OF INTERIM ORDER DATED 4-04-2018 IN WP 10441/201810441/2018 EXHIBIT P8 BCOPY OF COMMON INTERIM ORDER DATED 30-01-2020PASSED IN WP 2577/2020, 2590/2020, 2595/2020,2596/2020. 2621/2020 AND 2627/2020.PASSED IN WP 2577/2020, 2590/2020, 2595/2020,2596/2020. 2621/2020 AND 2627/2020. APPENDIX OF WP(C) 4409/2020 PETITIONER’S EXHIBITS EXHIBIT P1COPY OF THE NOTICE DATED 2.9.2019 U/S 24(1) IN CONNECTION WITH SALE DEED 1404/2015 DATED 18.3.2015.24(1) IN CONNECTION WITH SALE DEED 1404/2015 DATED 18.3.2015. EXHIBIT P2COPY OF THE COMMON REPLY DATED 10.10.2019BEFORE THE RESPONDENT.BEFORE THE RESPONDENT. EXHIBIT P3COPY OF THE ORDER DATED 26.11.2019 PASSEDBY THE 1ST RESPONDENT UNDER SEC.24(4) IN CONNECTION WITH SALE DEED 1404/2015 DATED20.3.2015.BY THE 1ST RESPONDENT UNDER SEC.24(4) IN CONNECTION WITH SALE DEED 1404/2015 DATED20.3.2015. EXHIBIT P4COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019.DATED 26.11.2019. EXHIBIT P5COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT.RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6COPY OF THE SHOW CAUSE NOTICE DATED 23.12.2019 IN R-1867/2019.23.12.2019 IN R-1867/2019. EXHIBIT P7COPY OF THE NOTIFICATION SO 3289(E) DATED25.10.2016.25.10.2016. EXHIBIT P8COPY OF THE INTERIM ORDER DATED 4.4.2018 IN WP 10387/2018.IN WP 10387/2018. EXHIBIT P8 ACOPY OF INTERIM ORDER DATED 4.4.2018 IN WP 10441/2018.WP 10441/2018. EXHIBIT P8 BCOPY OF COMMON INTERIM ORDER DATED 30.1.2020 PASSED IN WP 2577/2020, 2590/2020, 2595/2020, 2596/2020, 2621/2020 AND 2627/2020.30.1.2020 PASSED IN WP 2577/2020, 2590/2020, 2595/2020, 2596/2020, 2621/2020 AND 2627/2020. APPENDIX OF WP(C) 4429/2020 PETITIONER’S EXHIBITS EXHIBIT P1COPY OF THE NOTICE DATED 02.09.2019 U/S 24(1) IN CONNECTION WITH SALE DEED 1328/2015.24(1) IN CONNECTION WITH SALE DEED 1328/2015. EXHIBIT P2COPY OF THE COMMON REPLY DATED 10.10.2019BEFORE THE RESPONDENT.BEFORE THE RESPONDENT. EXHIBIT P3COPY OF THE ORDER DATED 26.11.2019 PASSEDBY THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1328/2015 DATED18.03.2015.BY THE 1ST RESPONDENT UNDER SEC 24(4) IN CONNECTION WITH SALE DEED 1328/2015 DATED18.03.2015. EXHIBIT P4COPY OF THE PROVISIONAL ATTACHMENT ORDER DATED 26.11.2019.DATED 26.11.2019. EXHIBIT P5COPY OF REFERENCE MADE BY THE 1ST RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT.RESPONDENT U/S 24(5) OF THE BENAMI PROHIBITION ACT. EXHIBIT P6COPY OF THE SHOW CAUSE NOTICE DATED 23.12.2019 IN R-1866/2019.23.12.2019 IN R-1866/2019. EXHIBIT P7COPY OF THE NOTIFICATION SO 3289(E) DATED25.10.2016.25.10.2016. EXHIBIT P8COPY OF THE INTERIM ORDER DATED 04.04.2018 IN WP 10387/2018.04.04.2018 IN WP 10387/2018. EXHIBIT P8ACOPY OF INTERIM ORDER DATED 04.04.2018 INWP 10441/2018.WP 10441/2018. EXHIBIT P8BCOPY OF COMMON INTERIM ORDER DATED 30.01.2020 PASSED IN WP 2577/2020, 2590/2020, 2595/2020, 2596/2020, 2621/2020 AND 2627/2020.30.01.2020 PASSED IN WP 2577/2020, 2590/2020, 2595/2020, 2596/2020, 2621/2020 AND 2627/2020. PPENDIX OF WP(C) 4454/2020 PETITIONER EXHIBITS EXHIBIT P1COPY OF THE NOTICE DATED 02.09.2019 U/S24(1) IN CONNECTION WITH SALE DEED1764/2015 DATED 10.04.2015.24(1) IN CONNECTION WITH SALE DEED1764/2015 DATED 10.04.2015. EXHIBIT P2COPY OF THE COMMON REPLY DATED 10.10.2019BEFORE THE RESPONDENT.BEFORE THE RESPONDENT. EXHIBIT P3COPY OF THE ORDER DATED 26.11.2019 PASSEDBY THE 1ST RESPONDENT UNDER SEC 24(4) INCONNECTION WITH SALE DEED 1764/2015 DATED10.04.2015.BY THE 1ST RESPONDENT UNDER SEC 24(4) INCONNECTION WITH SALE DEED 1764/2015 DATED10.04.2015. EXHIBIT P4COPY OF THE PROVISIONAL ATTACHMENT ORDERDATED 26.11.2019.DATED 26.11.2019. PPENDIX OF WP(C) 4454/2020 PETITIONER EXHIBITS EXHIBIT P1COPY OF THE NOTICE DATED 02.09.2019 U/S24(1) IN CONNECTION WITH SALE DEED1764/2015 DATED 10.04.2015.24(1) IN CONNECTION WITH SALE DEED1764/2015 DATED 10.04.2015. EXHIBIT P2COPY OF THE COMMON REPLY DATED 10.10.2019BEFORE THE RESPONDENT.BEFORE THE RESPONDENT. EXHIBIT P3COPY OF THE ORDER DATED 26.11.2019 PASSEDBY THE 1ST RESPONDENT UNDER SEC 24(4) INCONNECTION WITH SALE DEED 1764/2015 DATED10.04.2015.BY THE 1ST RESPONDENT UNDER SEC 24(4) INCONNECTION WITH SALE DEED 1764/2015 DATED10.04.2015. EXHIBIT P4COPY OF THE PROVISIONAL ATTACHMENT ORDERDATED 26.11.2019.DATED 26.11.2019. EXHIBIT P5 COPY OF REFERENCE MADE BY THE 1STRESPONDENT U/S 24(5) OF THE BENAMIPROHIBITION ACT.RESPONDENT U/S 24(5) OF THE BENAMIPROHIBITION ACT. EXHIBIT P6COPY OF THE SHOW CAUSE NOTICE DATED23.12.2019 IN R-1870/2019.23.12.2019 IN R-1870/2019. EXHIBIT P7COPY OF THE NOTIFICATION SO 3289(E) DATED25.10.2016.25.10.2016. EXHIBIT P8COPY OF THE INTERIM ORDER DATED04.04.2018 IN WP 10387/2018.04.04.2018 IN WP 10387/2018. EXHIBIT P8ACOPY OF INTERIM ORDER DATED 04.04.2018 INWP 10441/2018.WP 10441/2018. EXHIBIT P8BCOPY OF COMMON INTERIM ORDER DATED30.01.2020 PASSED IN WP 2577/2020,2590/2020,2595/2020,2596/2020,2621/2020 AND 2627/2020.30.01.2020 PASSED IN WP 2577/2020,2590/2020,2595/2020,2596/2020,2621/2020 AND 2627/2020. APPENDIX OF WP(C) 4470/2020 PETITIONER EXHIBITS EXHIBIT P1COPY OF THE NOTICE DATED 02/09/2019 U/S24(1) IN CONNECTION WITH SALE DEED1500/2015 DATED 25/03/2015.24(1) IN CONNECTION WITH SALE DEED1500/2015 DATED 25/03/2015. EXHIBIT P2COPY OF THE COMMON REPLY DATED 10/10/2019BEFORE THE RESPONDENT.BEFORE THE RESPONDENT. EXHIBIT P3COPY OF THE ORDER DATED 26/11/2019 PASSEDBY THE 1ST RESPONDENT UNDER SEC.24(4) INCONNECTION WITH SALE DEED 1500/2015 DATED25/03/2015.BY THE 1ST RESPONDENT UNDER SEC.24(4) INCONNECTION WITH SALE DEED 1500/2015 DATED25/03/2015. EXHIBIT P4COPY OF THE PROVISIONAL ATTAC