Appeals and Rectification Remedies Under Benami Act

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  • Last Updated on 19 July, 2022
Amendments have been made by the Finance (No. 2) Act, 2019 to section 46 (Appeals to Appellate Tribunal) and to section 47 (Rectification of mistakes). The effect of the amendments have been given in the Table below :
 
The following Table compares availability of appellate (section 46) and rectification (section 47) remedies under existing (pre-amended) PBPT Act and under amended PBPT Act [i.e. PBPT Act as amended by the Finance (No. 2) Act, 2019]
 

Section of PBPT Act

Order

Authority passing the order

Whether apparent mistakes in order can be rectified by authority passing the order under the existing PBPT Act

 

Whether apparent mistakes in order can be rectified by authority passing the order under the amended PBPT Act

Whether appeal can be filed against the order to Appellate Tribunal under the existing PBPT Act

Whether appeal can be filed against the order to Appellate Tribunal under the amended PBPT Act

24(3)

Provisional attachment of property

 

Initiating Officer (IO)

No

Yes

No. [See Note 1]

No. [See Note 1]

24(4)

Order continuing provisional attachment of property

 

Initiating Officer

No

Yes

No [See Note 1]

No [See Note 1]

24(4)

Provisional attachment of property if not done so earlier

 

Initiating Officer

No

Yes

No [See Note 1]

No [See Note 1]

26(3)

Order holding property to be benami property and confirming order of attachment by the IO

 

Adjudicating Authority

Yes

Yes

Yes

Yes

26(5)

Order provisionally attaching a property other than that referred by IO

Adjudicating Authority

Yes

Yes

No

No

27(1)

Order confiscating a property adjudged to benami pro- perty under section 26(3)

 

Adjudicating Authority

No

Yes

No

No

29(2)

Order

 to person 

in possessionof 

confisca ted

 benami

property to

surrender

deliver pos-

session to

Administra-

tor or his

authorised

person

 

Administrator

No

Yes

No

No

47

Order

amending

order passed

to rectify

mistake

apparent

from record

 

Any

authority

No

Yes

No

No

54A

Order imposing penalty

By authority who issued sum- mons u/s 19 or authority who called for information u/s 21

Not applicable (as section 54A is not an existing provision)

Yes

Not appli- cable (as section 54A is not an existing provision)

Yes

 

Buy Taxmann's Law Relating to Prohibition of Benami Property Transactions Act 1988

Note 1: The orders of attachment passed by IO are temporary in nature as reference of case is made by IO to Adjudicating Authority and these orders come under the scrutiny of the Adjudicating Authority who revokes the same if the referred property is adjudged to be not benami property. No appeal has been provided against the attachment orders of IO probably for the reason that these orders come under the lens of Adjudicating Authority in normal course.

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