Vidhi Codex

section 24

Provisional attachment of assets

The Himachal Pradesh Lokayukta (Amendment) Act, 2021
General201458 sections
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Statutory text
  1. (1) Where the Lokayukta or any officer authorized by him in this behalf has reason to believe, on the basis of material in his possession, that he shall record the reasons for such belief in writing, that—
    • (a) any person is in possession of any proceeds of corruption;
    • (b) such person is accused of having committed any offence related to corruption; and
    • (c) such proceeds of corruption are likely to be concealed, transferred or dealt with in any manner which will result in the proceedings relating to confiscation of such proceeds of corruption becoming frustrated, the Lokayukta or authorized officer may by order in writing attach such property for a period not exceeding ninety days from the date of such order, in the manner provided in the Second Schedule of the Income-tax Act, 1961, and the Lokayukta and the officer shall be deemed to be an officer under rule 1 of sub-rule
    • (e) of that Schedule.
  2. (2) The Lokayukta or the officer authorized in this behalf shall, immediately after attachment under sub-section (1), forward a copy of the order, along with the material in his possession referred to in that sub-section, in a sealed envelope in the manner as may be prescribed, to the Special Court and such Court shall be able to extend the order of attachment and keep such material for such period as the Court deems fit.
  3. (3) Every order of attachment made under sub-section
  4. (1) shall cease to have effect after the expiry of the period specified in that sub-section or after the expiry of the period as directed by the Special Court under sub-section (2).
  5. (4) Nothing in this section shall prevent any person interested in the enjoyment of the immovable property attached under sub-section
  6. (1) or
  7. (2) from such enjoyment. Explanation.—For the purposes of this sub-section, "person interested", in relation to any immovable property, includes all persons claiming or entitled to claim any interest in the property.

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