Mahanti Traders Private Limited vs Union Of India Through The ...
2022 Latest Caselaw 13003 Bom

          Digitally
          signed by
          RUSHIKESH
RUSHIKESH V PATIL
V PATIL   Date:                                                                  901-WP-4644-2022 OS.doc
          2022.12.16
          17:49:39
          +0530


                                 IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                    ORDINARY ORIGINAL CIVIL JURISDICTION

                                          WRIT PETITION NO. 4644 OF 2022

                       Mahanti Traders Private Limited                     ... Petitioner
                                   Versus
                       1. Union of India & Ors.                            ...Respondents

                                                           *****

                       Mr. Naresh Jain a/w Ms. Neha Anchlia i/b Argud Partners,
                       Advocates for petitioner.

                       Mr.Suresh Kumar, Advocate for the revenue.

                                            CORAM :       DHIRAJ SINGH THAKUR &
                                                          ABHAY AHUJA, JJ.

                                             DATE     :   14th DECEMBER, 2022.

                       PC:

1. The petitioner challenges the order dated 26 th April, 2019 by

virtue of which the concerned authority had issued a provisional

order of attachment and the order dated 01 st May 2019, whereby a

reference was made by respondent No.2 to respondent No.4 in

terms of Clause (5) of section 24 of the Amendment Act, 2016.

2. It is stated that during the pendency of the present petition,

and in the interregnum, the Apex Court in the case of Union of India

& Anr. Vs. Ganpati Dealcom Pvt. Ltd. 1 has, inter-alia, held that

1 2022 SCC OnLine SC 1064

R.V.Patil 1/3 901-WP-4644-2022 OS.doc

sections 3 and 5 of the Benami Transactions (Prohibition)

Amendment Act, 2016 as having only prospective operation. On a

perusal of the judgment and order dated 23 rd August 2022 passed

by the Apex Court, it can be seen that the Apex Court has directed

the authorities not to initiate or continue criminal prosecution or

confiscation proceedings for transactions entered into prior to

coming into force of the Act, 2016, i.e., 25-10-2016 and that as a

consequence of the above declaration, all such prosecutions or

confiscation proceedings would stand quashed.

3. In the present case, the alleged date of transaction, as

contained and refected in the show cause notice, dated 29 th

January, 2019 would show the same as '29th March, 2010'.

4. It is admitted by the learned counsel for the parties that the

case of the petitioner is squarely covered by the Apex Court

judgment in the case of Ganpati Dealcom Pvt. Ltd. (Supra), and

therefore, all criminal prosecutions and attachment orders would

have to be withdrawn by the authorities.

5. Considering the directions of the Apex Court in the case of

Ganpati Dealcom Pvt. Ltd. (Supra), the provisional order of

R.V.Patil 2/3 901-WP-4644-2022 OS.doc

attachment dated 26th April, 2019, and order of reference dated 01 st

May, 2019 shall stand quashed.

6. Writ petition is disposed of accordingly.

            [ ABHAY AHUJA, J. ]                 [DHIRAJ SINGH THAKUR, J.]




R.V.Patil                                                                             3/3