Muhammed Suhaib P C. Vs ACIT (Kerala High Court)
Kerala High Court dismissed the writ petition filed by Muhammed Suhaib P.C. challenging a show cause notice and provisional attachment order under the Prohibition of Benami Property Transactions Act, 1988. The petitioner argued that the cash seized, amounting to ₹1.56 crore, had already been assessed as his income and could not be treated as benami property. Additionally, he contended that the attachment order was unjustified and required judicial intervention. However, the respondent countered that multiple individuals had claimed ownership of the seized cash, necessitating proceedings under the Benami Act. The respondent also argued that the matter was still at the preliminary stage of a show cause notice, making High Court intervention premature.
After reviewing the submissions, the court ruled that the petitioner had yet to file objections against the show cause notice and had an available statutory remedy. Since the proceedings were still in progress, the court declined to exercise its extraordinary jurisdiction under Article 226 of the Constitution. Instead, it directed the petitioner to file objections within three weeks and present his arguments before the adjudicating authority. The writ petition was dismissed, but the petitioner retained the right to pursue available legal remedies under the Act.
