Rajasthan High Court - Jaipur
Ms Natraj Finlease Pvt Ltd vs Dy Commissioner Of Income Tax And Ors on 31 July, 2018
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
1. S.B. Civil Writs No. 19132/2017
Smt Pallavi Mishra
----Petitioner
Versus
Dy Commissioner And Anr
----Respondent
Connected With
2. S.B. Civil Writs No. 15978/2017 M/s Manglam Build Developers And Anr
----Petitioner Versus Dy Commissioner Of Income Tax And Anr
----Respondent
3. S.B. Civil Writs No. 10852/2018 Ms Epic Vyapaar Pvt Ltd And Anr
----Petitioner Versus Dy Commissioner Of Income Tax And Ors
----Respondent
4. S.B. Civil Writs No. 10853/2018 Ms Avijit Agro Pvt Ltd And Anr
----Petitioner Versus Dy Commissioner Of Income Tax And Ors
----Respondent
5. S.B. Civil Writs No. 14222/2018 Bhanwara Ram Nayak S/o Shera Ram Nayak
----Petitioner Versus Dy. Commissioner Of Income Tax
----Respondent
6. S.B. Civil Writs No. 14260/2018 Balram Meghwal S/o Ishwar Ram Meghwal
----Petitioner Versus Dy. Commissioner Of Income Tax (Benami Transaction) And Initiating Officer
----Respondent (2 of 6) [CW-19132/2017]
7. S.B. Civil Writs No. 14274/2018 Kishan Lal Nayak S/o Pira Ram Nayak
----Petitioner Versus Dy. Commissioner Of Income Tax (Benami Transaction ) And Initiating Officer
----Respondent
8. S.B. Civil Writs No. 14275/2018 Shyam Lal Mehtar S/o Kalu Ram Mehtar
----Petitioner Versus Dy. Commissioner Of Income Tax (Benami Transaction) And Initiating Officer
----Respondent
9. S.B. Civil Writs No. 14276/2018 Tejpal Mehtar S/o Kalu Ram Mehtar
----Petitioner Versus Dy. Commissioner Of Income Tax (Benami Transaction) And Initiating Officer
----Respondent
10. S.B. Civil Writs No. 14277/2018 Kishan Lal Mehatar S/o Kalu Ram Mehatar
----Petitioner Versus Dy. Commissioner Of Income Tax (Benami Transaction) And Initiating Officer
----Respondent
11. S.B. Civil Writs No. 14279/2018 Sharwan Singh S/o Nanak Singh Bawari
----Petitioner Versus Dy. Commissioner Of Income Tax (Benami Transaction) And Initiating Officer
----Respondent
12. S.B. Civil Writs No. 14282/2018 Girja Shanker Asopa S/o Mahadev Asopa
----Petitioner Versus Dy. Commissioner Of Income Tax (Benami Transaction) And Initiating Officer
----Respondent (3 of 6) [CW-19132/2017]
13. S.B. Civil Writs No. 14285/2018 Jangir Singh S/o Nanak Singh Bawari
----Petitioner Versus Dy. Commissioner Of Income Tax (Benami Transaction ) And Initiating Officer
----Respondent
14. S.B. Civil Writs No. 14286/2018 Ratan Sirohi S/o Shri Gopal Kishan Sirohi
----Petitioner Versus Dy. Commissioner Of Income Tax (Benami Transaction) And Initiating Officer
----Respondent
15. S.B. Civil Writs No. 14289/2018 Pratap Singh, S/o Nanak Singh Bawari
----Petitioner Versus Dy. Commissioner Of Income Tax (Benami Transaction) And Initiating Officer
----Respondent
16. S.B. Civil Writs No. 21751/2017 M/s Amar Pratap Developers Pvt Ltd Andanr
----Petitioner Versus Dy Commissioner Of Income Tax And Anr
----Respondent
17. S.B. Civil Writs No. 8189/2018 Om Prakash Agarwal
----Petitioner Versus Deputy Commissioner Of Income Tax And Anr
----Respondent
18. S.B. Civil Writs No. 11371/2018 Ms Amar Pratap Developers Pvt Ltd Andanr
----Petitioner Versus (4 of 6) [CW-19132/2017] Dy Commissioner Of Income Tax And Ors
----Respondent
19. S.B. Civil Writs No. 9162/2018 Dev Kishan Acharya And Ors
----Petitioner Versus Union Of India And Ors
----Respondent
20. S.B. Civil Writs No. 11511/2018 Ms Natraj Finlease Pvt Ltd
----Petitioner Versus Dy Commissioner Of Income Tax And Ors
----Respondent
21. S.B. Civil Writs No. 16304/2018 Gulab Singh Yadav Alias Ramu Ram Alias Ramu Son Of Bru Lal Alias Virdhi Chand
----Petitioner Versus Union Of India Through Its Secretary
----Respondent For Petitioner(s) : Mr. Daulat Sharma,Adv.
Mr. TC Sharma, Adv.
Mr. Anant Kasliwal, Adv. For Respondent(s) : Mr. Nikhil Simlote, Adv. on behalf of Mr. RB Mathur, Adv.
HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA Order 31/07/2018 The Division Bench in D.B.Special Appeal (Writ) No.533/2018 has passed the following order: -
(5 of 6) [CW-19132/2017] "In view of the order passed by the learned Single Judge on 6.7.2018 which reads as under:-
"Learned Senior Counsel submits that the issue involved in the present cases is identical to the issue inovlved in SB Civil Writ Petition No.15978/2017 and the interim order passed in the said case be made applicable in the present cases also.
Faced with the information that the Division Bench has directed that the interim order passed by this Court shall not be treated as a precedent, learned senior counsel submits that the very purpose of filing these writ petitions would be rendered otiose if the adjudicating authority passes and order on the reference made by the competent authority. It is submitted that the competent authority has sent the proceedings to the adjudicating authority after the respondents were served with copy of the writ petition. It is submitted that the amended Benami Act does not have a retrospective operation as Section 3 of the Act prohibits Benami Transactions have not been given retrospectively under the Act.
The matter requires consideration.
Taking into consideration the order passed by the Division Bench not to treat the earlier order as a precedent and also taking into consideration that this Court has to examine the issue finally and keeping in view that if any final order is passed by the Adjudicating Authority, the subject matter before this Court would be rendered otiose, it is deemed appropriate to direct that the proceedings before the Adjudicating Authority may continue, however, no final order shall be passed in the cases."
It will be open for counsel for the appellant Mr. R.B.Mathur to request the learned Single Judge not to take up the matter finally. We hope that pending this appeal, learned Single Judge will accept his request.
List on 7.8.2018."
Today, before this Court all the matters relating to Banami transactions Act are listed.
In view of the order passed by the Division Bench, it would be appropriate to place all the cases before Hon'ble the Chief Justice to pass appropriate orders for listing either before (6 of 6) [CW-19132/2017] the Division Bench alongwith D.B.Special Appeal (Writ) No.533/2018 or appropriate orders as His Lordship may so order.
(SANJEEV PRAKASH SHARMA),J N.Gandhi/38-42, 44-54, 55, 56, 63, 64 & 68 Powered by TCPDF (www.tcpdf.org)