Writ Dismissed as Provisional Attachment Lifted under Section 24(4)(b)(i) of Benami Property Act

P.M. Sharijth Vs ACIT (Kerala High Court)

Kerala High Court dismissed the writ petition as provisional attachment made u/s 24(4)(b)(i) of the Prohibition of Benami Property Transactions Act, 1988 in respect of the properties of the petitioner was lifted.

Facts- The petitioner has filed the present writ with a prayer to issue a writ of mandamus or such other writ or directions to the 1^st respondent to release the provisional attachment, made in respect of the properties of the petitioner vide orders issued under Section 24(4)(b)(i) of the Benami Prohibition Act.

Conclusion- Deputy Solicitor General of India for the first respondent, has made available a copy of communication dated 18.10.2023 issued from the office of the Assistant Commissioner of Income Tax, ACIT (BPU), which states that the provisional attachment made vide order under Section 24(4)(b) (i) of the Prohibition of Benami Property Transactions Act, 1988 in respect of the properties of the petitioners herein, has been lifted.

Held that in view of the above, nothing survives in these writ petitions. Recording the above, these writ petitions are disposed of. Pending interlocutory applications, if any, in these writ petitions would stand dismissed.

FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT

These writ petitions have been filed mainly seeking the following prayer:

“To issue a writ of mandamus or such other writ or directions to the 1^st respondent to release the provisional attachment, made in respect of the properties of the petitioner vide Exhibit P2 series orders issued under Sec.24(4)(b)(i) of the Benami Prohibition Act.”

2. Today, Sri. S. Manu, learned Deputy Solicitor General of India for the first respondent, has made available a copy of communication dated 18.10.2023 issued from the office of the Assistant Commissioner of Income Tax, ACIT (BPU), which states that the provisional attachment made vide order under Section 24(4)(b) (i) of the Prohibition of Benami Property Transactions Act, 1988 in respect of the properties of the petitioners herein, has been lifted.

In view of the above, nothing survives in these writ petitions. Recording the above, these writ petitions are disposed of. Pending interlocutory applications, if any, in these writ petitions would stand dismissed.