Provisional attachment order was not a final order & subjected to judicial review

Abhay Nigam and Others Vs Union of India and Others (Madhya Pradesh High Court)

Conclusion: The order of provisional attachment was not a final order and assessee had a remedy to raise all the pleas including that of jurisdiction of attaching authority and discrimination before the Adjudicating Authority and in the event these points were raised by assessee before the adjudicating authority, the authority should pass appropriate order in accordance with law.

Held:  Assessees’ case was that they had purchased plots in Empire Wild Flower Colony through various registered sale deeds and registered agreement to sell. Assessee invested their lifetime savings for purchase of plots after seeking permission of different statutory bodies such as Town & Country Planning, Indore Municipal Corporation, RERA etc. Authority issued the impugned provisional attachment order whereby plots aforesaid purchased by assessee were attached. However, no such action was taken against 98 similarly situated plot holders which amounted to hostile discrimination with assessee. As a consequence of attachment of their property, assessee was deprived to enjoy their property which hits Article 300 A of the constitution. Single Judge had held that assessee had an inhouse remedy under the PML Act. The impugned order of attachment of property was only a “provisional order” and assessee could take all possible grounds before the adjudicating authority who would look into the matter and would decide the same in accordance with law. It was held that the order of provisional attachment was not a final order and assessee had a remedy to raise all the pleas including that of jurisdiction of attaching authority and discrimination before the adjudicating authority. Thus, in the event these points were raised by assessee before the adjudicating authority, the adjudicating authority should take into account these grounds and should pass appropriate order in accordance with law expeditiously preferably within 30 days from the date such plea was taken by assessee.

FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADES HIGH COURT

In this Writ Appeal filed under Section 2 of Madhya Pradesh Uchha Nyayalaya (Khand Nyaya Peeth Ko Appeal) Adhiniyam, 2005, the appellants have called in question the legality, validity and propriety of order passed by the writ court in WP No.7819/2021 dated 06.04.2021.

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