CG Coal Levy Case: The Benami Property Division of the Income Tax Department has once again taken action regarding assets linked to the coal levy case. On Monday, a team from the Raipur Benami Property Unit took physical possession of House No. A-1 at Surya Residency in Kohka, Bhilai, and sealed the premises. The operation was conducted in the presence of the Supela police. Subsequently, a public announcement regarding the action was made on-site using traditional drums (dhol). The Income Tax Department has also installed an information board at the house detailing the action taken.
This action by the Income Tax Department has been carried out under the Prohibition of Benami Property Transactions Act. According to information recorded in judicial documents by investigative agencies, House A-1 at Surya Residency is registered in the name of Manish Upadhyay. However, the investigation has identified this property as an alleged benami asset linked to Suryakant Tiwari.
Property Transaction Revealed During Investigation
Judicial records citing investigative agencies state that Manish Upadhyay resided in this house. The investigation claims that the property was purchased for him by Suryakant Tiwari. According to records, Manish Upadhyay had cited an alleged unsecured loan of approximately ₹40 lakh from a firm linked to Suryakant Tiwari to finance the purchase.
However, investigative agencies have drawn different conclusions, not regarding this transaction as a genuine loan. Legal proceedings concerning the facts of the property’s actual ownership and the associated transaction are ongoing.
Diary Entry Also Part of the Investigation
Judicial records also mention that a diary seized during the Income Tax Department’s searches contained entries of amounts and codes linked to Manish Upadhyay’s name. According to investigative agencies, Manish Upadhyay’s name had also surfaced in records associated with the residence of Saumya Chaurasia.
Based on these investigative findings, the Benami Property Division proceeded with action against House A-1. After taking physical possession of the property, the department sealed it. Action Taken on Property A-22 as Well
Reports indicate that a notice regarding action under the Benami Transactions Act has also been affixed to property A-22 in the Surya Residency complex. Available judicial records link property A-21/A-22 to the family of Saumya Chaurasia. According to the records, the property in question was registered in the names of her husband, Saurabh Modi, and her mother, Shanti Devi Chaurasia.
However, the allegations surrounding these properties and the findings of investigative agencies do not constitute a final judicial verdict; legal proceedings regarding these matters are ongoing at various stages.
Investigation into the Actual Beneficiary of the Property
The Income Tax Department’s action focuses primarily on investigating who provided the actual funds for the purchase, in whose name the property is registered, and who the true beneficiary is. Under the Benami Transactions Act, factors such as property ownership, the purchase amount, and the circumstances of the transaction are considered crucial.
Following the action taken on Monday, House A-1 in Surya Residency has also come under the purview of the Income Tax Department’s proceedings. The department’s team sealed the property and installed an information board at the site. The entire process was carried out in the presence of the Supela police, and a public announcement regarding the action was subsequently made at the location.
This action, taken in connection with the coal levy case, reflects a stage of the investigation where the department is taking direct action against properties linked to alleged benami holdings.
