THE Income Tax Department has taken possession of a residential property linked to alleged coal levy scam accused Suryakant Tiwari alias ‘SKT’ at Surya Residency in Kohka, Bhilai, following proceedings under the Prohibition of Benami Property Transactions Act, 1988. An Income Tax team reached the premises with a drum for a public proclamation before sealing the house. The action was carried out in the presence of a Tehsildar and police personnel, according to information made available about the proceedings. The property, identified as House No A-1, Surya Residency, Kohka, Bhilai, is registered in the name of Manish Upadhyay, according to information. Its alleged beneficial ownership by Tiwari forms the basis of the reported link to him. A notice displayed outside the premises states that the property was taken into possession pursuant to an order issued by the Adjudicating Authority under Section 27(1) of the Prohibition of Benami Property Transactions Act. It cites Order No 05/AA/27(1)/2025, dated March 24, 2025. The notice identifies the issuing authority as the Administrator and Income Tax Officer, Benami Property Unit, Raipur, under the Directorate of Income Tax (Investigation), Raipur.

 

The development brings renewed attention to Tiwari, a central accused in investigations into an alleged illegal coal levy collection network in Chhattisgarh. Investigating agencies have alleged that the network collected unauthorised payments from coal transporters and routed the proceeds through individuals associated with the operation. These allegations remain subject to judicial determination. Tiwari has also figured in separate investigations concerning alleged financial irregularities and destruction of digital evidence during an Income Tax search in Bengaluru. Those proceedings are distinct from the property possession action. Well-placed sources in the Directorate of Income Tax (Investigation), Raipur, privy to the proceedings, told The Hitavada on condition of anonymity that the possession notice establishes the statutory basis, property particulars and date of the underlying order. However, it does not itself disclose the property’s valuation, evidence concerning beneficial ownership or whether any subsequent challenge is pending. The sources clarified that the latest action concerns possession under benami-property legislation, not an attachment or confiscation order issued by the Enforcement Directorate under the Prevention of Money Laundering Act.