Nisar Ahmed v. Foreign Exchange lvlanipulators (Forfeiture of property) andttarcoiics Oruos

Petition under Afticle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ or an order or a direction, more particularly a wril in the nature of Mandamus. i) Declaring the actions of the Respondents in issuing the Notice dated 2410312025 bearing no. BPU-HI 23-24116 issued under Section 2a () ot the Prohibition of Benami property Transaction Act, l ggg (the Act) (lmpugned Notice dated 2410312025), the provisional attachment order dated 24t03t2o25 bearing no. 1i41TBA"/CO tvltFtlT/ 2024_25t1o7 4964680 (1) issued under Section 24 (3) ol the Act ( rrpugned Order dated| 24103/1/025), the provisional attachment order dat :d 31|O 2OZS bearing DIN No. ITBA/ BNM/ Fl 2a@)@)(i)l 2025-26t'0t91r35895(r) issued under Section 2a g) @) (i) of the Act (lrnpugned Order dated 311O712025), the reference made by the Rr:spondent No. 3 to Respondent No. '1 under Section 24 (5) of the Act lmpugned Reference) and the Notice dated 1110912025 in Case no. pBpTA FR Z63tCHEl2OZs issued under Section 26 (1) of the Act (lmpugne<t Adjudicating Authority Notice) as being illegal, arbitrary, unconstitutior i I and contrary to the provisions of the Prohibition of Benami property Iransaction Act, 19gg and settled principles of law and consequenfly, ii) Set aside the Notice dated 2410312025 bearing no. BpU-H123-24tj6 issued under Section 24 (1) of the Prohibition of Benami property Transaction Act, 1988 iii) Set aside the provisional attachment order date,j 2410312025 bearing No. ITBtuCOM lF 11712024-25t1074964680 (.1) iss,r ed under Section 24 (3) of the Prohibition of Benami property Transaction Act, 1988. iv) Set aside the provisional attachment order date(l 3110712025 bearing D I N No. I TBtuB N lVl/F/ 2+g)(a)(i)l 2025-26 I 1 Ot 9 j 3 5895( 1 ) issued u nder Section 24 (+) (a) (i) of the Prohibition of Benan i property Transaction Act, 1988, v) Set aside the Notice dated 11.09.2025 in Case no. PBPTA,/FR/2631CHE12025 issued under Section 2€ (1) of the prohibition of Benami Property Transaction Act, 198g. lA NO: 1 OF 2025 Petition under section 151 cpc praying that in the c rlumstances stated in the affidavit filed in support of the petition, the High Cour rnay be pleased to suspend the operation of the order daled 311O712025 be:rring DIN No. lTBfu BNM/F/2a(a)(a)(i)t2025-26/107913589S(1) issued under Secrion 24 (a) (a) (i) of the Prohibition of Benami Property Transaction Act, 19gg :rrrd consequenfly stay the proceedings before the Respondent No. 1 pursuant :o the Notice dated 1110912025 in Case no. pBpTtu FN 263lCHEt 2025 issued under Section 26 (.1) of the Prohibition of Benami property Transactron Act, 19gg. ) Counsel for the petitioners: SRI-AVINASH DESAI, SENTOR COUNSEL FOR counser ror the Respono"", *"3.T'Jil$lu$ll*or..N REDDy, sENroR sc counsel for the Respondent No.1: The Court made the following: ORDER lr DEPT F - THE HON'BLE THE CHIEF JUSTICE SRI APARESH K JMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDI )IN WRIT PETITION No.3 1639 of 2o2ti ORDER: Sri Avinash Desai, learned Senior Counstl represents Sd M. l)ranav, learned counsel for the petiUon':'s Sri N. Praveen Reddy, Iearned Seni('r SLanding Counsel f or the Income Tax Department, irppcars for respondent Nos.2 and 3

2. The writ petition is preferred for the follov 'ing prayer "ln the light of the above, ii is humt, !' pra]'ed ttrat this Hon'ble Court may be pleased to issre a writ cr aI order or a direction, more particularll'a writ ttr the nature of Mandamus: Declaring the actions of the resp('l tdents in issulng the notice dated 24.03.2025 beannq No BPU' lI/23-24/16 issued under Section 24(.I of the I'rohibition of Benami Property Transaction , \ct' 1988 ('the Act") ("Impugned Notice dated 24.O3.it( 25"), the I)rovisional attachment order dated 24 .O3.2O25 bearing No.ITBA/COM/F / 17 ,".1024-25/ 1074964680(l) issued under Section 24(3) ( I the Act ( 'lmpugned order dated 24.03.2025), the p ovisional ilttachrnent order dated 31.O7 .2025 bearirE DIN No I -4 2 ) ITBA/ BNM/ F/ 2 4(4)(a)(1) / 2025-26l I079135895 (I) issued under Section 24(4)(al(i) of rhe Acl { lltlpuqned order dated 81.07.2025), the referencc ma(le by the respondent No.3 to respondent No. I under Section 2 $) of the Act ('Impugned Reference ') and [he notice dated Case No. PB[A/FR/263 / CHE / 2025 issued under Section 26(1) of the Act ("lmpugned Adjudicatrng Authority l.lotice") as being iUegal, arbitrary. Lrrlcons t itu tional and contrary to the provisions of tlle Prohibition o[ Benarni Property Transaction Act. 1988 aIr(l settled principles of law and consequently: Ll-Og 2025 Set aside the notice dated 21 03 2025 ii) bearing No.BPU H/23'24/16 issued un(ler Sectiolr 24(1) of the Prohibition of Benami Property Transaction Act. 1988, iii) Set aside the provisional attachment order dated 24.O3.2O25 beanng No.ITBA/COM/F/ l7l 2024-25 / 1074964680(1) issued under Section 24(3) of the Prohibition of Benami Property Transaction Act, 1988.

31.07 .2025 Set aside the provisional attachmcnt order DIN iv) No.ITBA/BNM/ F / zal\@)il /2025-26l I079 I35895( I ) issued under Section 24(4)(a)(i) of the Prohibition of Benarni Property Transaction Act. 1988. bearing v) Case Set aside the notice dated No. PBPIA/ FR/2 63 / CilE / 2025 I L09.2O25 in issrred under - ) Section 26(I) of the Prohibition of Benami I']roperty 'l ransaction Act. I 988, vl) and pass such other order or orders as this (lourt rnay deem fit in the circumstalces of t 1('case "

3. Learr-red counsel for the peti oners seek j permission to withclr,-rrv the writ petition with liberty to th c petitioners to raise all the appropriate grounds before thr: adjudi(rating authoritv.

4. kamecl counsel for the other sido reporls no objection

5. Ac< ordingly, the writ petition is c ismissed as withdravn-r with the aforesaid liberty. Howeve r. there shall he no orr lcr as to costs. Miscellaneous applications pending, J- anv, shall stand ck rscd. SN/, K.BHAVANI SWAMY {sr;tsraNr REGISTRAR //TRUE COPY// \ SECTION OFFICER 3ffi 33 [ 3Rl N'Eff}AJ-TJBr.': !?'-YsI SC F: R lT DEPT IOPUC] Two CD Copies To 1 2 3 PSK. PSK e HIGH COURT DATED:2311012025 ! ORDER WP.No.31639 of 2025 4 p .J, >t I I a( CJ $ DISMISSING THE WRIT PETITION AS TI/ITHDRAWN WITHOUT COSTS