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Benami Transactions (Prohibition) Amendment Act 2016

News and Press Release - Dated:- 12-8-2016 - MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 11th August, 2016/Shravana 20, 1938 (Saka) The following Act of Parliament received the assent of the President on the 10th August, 2016, and is hereby published for general information:- THE NO. 43 OF 2016 [10th August, 2016.] An Act further to amend the Benami Transactions (Prohibition) Act, 1988. BE it enacted by Parliament in the Sixty-seventh Year of the Republic of India as foll .....

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tion) Act, 1988 (45 of 1988.) (hereinafter referred to as the principal Act), before section 1, the following heading shall be inserted, namely:- CHAPTER I PRELIMINARY. Amendment of section 1. 3. In section 1 of the principal Act, for sub-section (1), the following sub-section shall be substituted, namely:- (1) This Act may be called the Prohibition of Benami Property Transactions Act, 1988. . (45 of 1988.) Substitution of new section for section 2. Definitions 4. For section 2 of the principal .....

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ed in clauses (1C) and (28C) respectively of section 2 of the Income-tax Act, 1961; (43 of 1961.) (5) attachment means the prohibition of transfer, conversion, disposition or movement of property, by an order issued under this Act; (6) authority means an authority referred to in sub-section (1) of section 18; (7) banking company means a company to which the provisions of the Banking Regulation Act, 1949, (10 of 1949.) applies and includes any bank or banking institution referred to in section 51 .....

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sideration, except when the property is held by- (i) a Karta, or a member of a Hindu undivided family, as the case may be, and the property is held for his benefit or benefit of other members in the family and the consideration for such property has been provided or paid out of the known sources of the Hindu undivided family; (ii) a person standing in a fiduciary capacity for the benefit of another person towards whom he stands in such capacity and includes a trustee, executor, partner, director .....

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descendant, where the names of brother or sister or lineal ascendant or descendent and the individual appear as joint-owners in any document, and the consideration for such property has been provided or paid out of the known sources of the individual; or (B) a transaction or an arrangement in respect of a property carried out or made in a fictitious name; or (C) a transaction or an arrangement in respect of a property where the owner of the property is not aware of, or, denies knowledge of, such .....

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) consideration for such property has been provided by the person to whom possession of property has been allowed but the person who has granted possession thereof continues to hold ownership of such property; (ii) stamp duty on such transaction or arrangement has been paid; and (iii) the contract has been registered. (10) benamidar means a person or a fictitious person, as the case may be, in whose name the benami property is transferred or held and includes a person who lends his name; (11) Be .....

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shall have the same meaning as assigned to it in clause (c) of section 2 of the Indian Succession Act, 1925; (39 of 1925.) (16) fair market value , in relation to a property, means- (i) the price that the property would ordinarily fetch on sale in the open market on the date of the transaction; and (ii) where the price referred to in sub-clause (i) is not ascertainable, such price as may be determined in accordance with such manner as may be prescribed; (17) firm shall have the same meaning as a .....

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e there are more than one respondent, any of the respondents, ordinarily resides or carries on business or personally works for gain; (19) Initiating Officer means an Assistant Commissioner or a Deputy Commissioner as defined in clauses (9A) and (19A) respectively of section 2 of the Income-tax Act, 1961; (43 of 1961.) (20) Member means the Chairperson or the Member of the Adjudicating Authority or the Appellate Tribunal, as the case may be; (21) notification means a notification published in th .....

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d to it in section 4 of the Indian Partnership Act, 1932, (9 of 1932.) and shall include a limited liability partnership formed and registered under the Limited Liability Partnership Act, 2008; (6 of 2009.) (24) person shall include- (i) an individual; (ii) a Hindu undivided family; (iii) a company; (iv) a firm; (v) an association of persons or a body of individuals, whether incorporated or not, (vi) every artificial juridical person, not falling under sub-clauses (i) to (v); (25) prescribed mea .....

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g as assigned to it in clause (72) of section 2 of the Companies Act, 2013; (18 of 2013.) (28) Special Court means a Court of Session designated as Special Court under sub-section (1) of section 50; (29) transfer includes sale, purchase or any other form of transfer of right, title, possession or lien; (30) trustee means the trustee as defined in the section 3 of the Indian Trusts Act, 1882; (2 of 1882.) (31) words and expressions used herein and not defined in this Act but defined in the Indian .....

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ion 3 of the principal Act, the following heading shall be inserted, namely:- CHAPTER II PROHIBITION OF BENAMI TRANSACTIONS . Amendment of section 3. 6. In section 3 of the principal Act,- (a) sub-section (2) shall be omitted; (b) sub-section (3) shall be re-numbered as sub-section (2) thereof; (c) after sub-section (2) as so re-numbered, the following sub-section shall be inserted, namely:- (3) Whoever enters into any benami transaction on and after the date of commencement of the , shall, notw .....

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benami transaction, shall be liable to be confiscated by the Central Government. Prohibition on re-transfer of property by benamidar. 6. (1) No person, being a benamidar shall re-transfer the benami property held by him to the beneficial owner or any other person acting on his behalf. (2) Where any property is re-transferred in contravention of the provisions of sub-section (1), the transaction of such property shall be deemed to be null and void. (3) The provisions of sub-section (1) and (2) s .....

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judicating Authority shall consist of a Chairperson and at least two other Members. Qualifications for appointment of Chairperson and Members. 9. (1) A person shall not be qualified for appointment as the Chairperson or a Member of the Adjudicating Authority unless he,- (a) has been a member of the Indian Revenue Service and has held the post of Commissioner of Income-tax or equivalent post in that Service; or (b) has been a member of the Indian Legal Service and has held the post of Joint Secre .....

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Bench may be constituted by the Chairperson of the Adjudicating Authority with two Members, as the Chairperson may deem fit; (c) the Benches of the Adjudicating Authority shall ordinarily sit in the National Capital Territory of Delhi and at such other places as the Central Government may, in consultation with the Chairperson, by notification, specify; (d) the Central Government shall, by notification, specify the areas in relation to which each Bench of the Adjudicating Authority may exercise j .....

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re. Term of office of Chairperson and Members of Adjudicating Authority. 12. The Chairperson and Members of the Adjudicating Authority shall hold office for a term not exceeding five years from the date on which they enter upon their office, or until they attain the age of sixty- two years, whichever is earlier and shall not be eligible for re-appointment. Terms and conditions of services of Chairperson and Members of Adjudicating Authority. 13. (1) The salary and allowances payable to, and the .....

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ority, if the Chairperson or such other Member, as the case may be,- (a) has been adjudged as an insolvent; or (b) has been convicted of an offence, involving moral turpitude; or (c) has become physically or mentally incapable of acting as a Member; or (d) has acquired such financial or other interest as is likely to affect prejudicially his functions; or (e) has so abused his position as to render his continuance in office is prejudicial to the public interest. (2) No Chairperson or Member shal .....

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with the provisions of this Act to fill such vacancy, enters upon his office. (2) When the Chairperson is unable to discharge his functions owing to absence, illness or any other cause, the senior-most Member shall discharge the functions of the Chairperson until the date on which the Chairperson resumes his duties. Vacancies, etc., not to invalidate proceedings of Adjudicating Authority. 16. No act or proceeding of the Adjudicating Authority shall be invalid merely by reason of- (a) any vacancy .....

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harge their functions under the general superintendence of the Chairperson of the Adjudicating Authority. Authorities and jurisdiction. 18. (1) The following shall be the authorities for the purposes of this Act, namely:- (a) the Initiating Officer; (b) the Approving Authority; (c) the Administrator; and (d) the Adjudicating Authority. (2) The authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or, assigned, as the case may be, to it under th .....

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eporting entity, and examining him on oath; (c) compelling the production of books of account and other documents; (d) issuing commissions; (e) receiving evidence on affidavits; and (f) any other matter which may be prescribed. (2) All the persons summoned under sub-section (1) shall be bound to attend in person or through authorised agents, as any authority under this Act may direct, and shall be bound to state the truth upon any subject respecting which they are examined or make statements, an .....

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1), and it shall be the duty of every such officer to comply with the requisition or direction. (5) For the purposes of this section, reporting entity means any intermediary or any authority or of the Central or the State Government or any other person as may be notified in this behalf. Explanation.-For the purposes of sub-section (5), intermediary shall have the same meaning as assigned to it in clause (n) of sub-section (1) of section 2 of the Prevention of Money-Laundering Act, 2002. (15 of 2 .....

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ed under section 4 of the Securities Contracts (Regulation) Act, 1956;( 42 of 1956.) (e) officers of the Reserve Bank of India constituted under sub-section (1) of section 3 of the Reserve Bank of India Act, 1934; (2 of 1934.) (f) police; (g) officers of enforcement appointed under sub-section (1) of section 36 of the Foreign Exchange Management Act, 1999; (40 of 1999.) (h) officers of the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of .....

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or State Government or a local body or any person or officer who is responsible for registering and maintaining books of account or other documents containing a record of any transaction relating to any property or any other person to furnish any information in relation to any person, point or matter as in his opinion shall be useful for or relevant for the purposes of this Act. (2) Without prejudice to sub-section (1), every officer or person referred to in sub-section (1) shall furnish such i .....

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or a period not exceeding three months from the date of order of attachment made by the Adjudicating Authority under sub-section (3) of section 26: Provided that the period for retention of the books of account or other documents may be extended beyond a period exceeding three months from the date of order of attachment made by the Adjudicating Authority under sub-section (3) of section 26 where the authority records in writing the reasons for extending the same. (2) Where the authority impoundi .....

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o case exceed a period of thirty days from the date of conclusion of all the proceedings under this Act. (4) The person, from whom the books of account or other documents were impounded under sub-section (1), shall be entitled to obtain copies thereof. (5) On the expiry of the period specified under sub-section (1), the books of account or other documents shall be returned to the person from whom such books of account or other documents were impounded unless the Approving Authority or the Adjudi .....

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ent of property involved in benami transaction. 24. (1) Where the Initiating Officer, on the basis of material in his possession, has reason to believe that any person is a benamidar in respect of a property, he may, after recording reasons in writing, issue a notice to the person to show cause within such time as may be specified in the notice why the property should not be treated as benami property. (2) Where a notice under sub-section (1) specifies any property as being held by a benamidar r .....

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the date of issue of notice under sub-section (1). (4) The Initiating Officer, after making such inquires and calling for such reports or evidence as he deems fit and taking into account all relevant materials, shall, within a period of ninety days from the date of issue of notice under sub-section (1),- (a) where the provisional attachment has been made under sub-section (3), - (i) pass an order continuing the provisional attachment of the property with the prior approval of the Approving Autho .....

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decide not to attach the property as specified in the notice, with the prior approval of the Approving Authority. (5) Where the Initiating Officer passes an order continuing the provisional attachment of the property under sub-clause (i) of clause (a) of sub-section (4) or passes an order provisionally attaching the property under sub-clause (i) of clause (b) of that sub-section, he shall, within fifteen days from the date of the attachment, draw up a statement of the case and refer it to the A .....

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, to Karta or any member of such family; (iv) in the case of a company, to the principal officer thereof; (v) in the case of any other association or body of individuals, to the principal officer or any member thereof; (vi) in the case of any other person (not being an individual), to the person who manages or controls his affairs. Adjudication of benami property. 26. (1) On receipt of a reference under sub-section (5) of section 24, the Adjudicating Authority shall issue notice, to furnish such .....

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eference has been received: Provided further that the notice shall provide a period of not less than thirty days to the person to whom the notice is issued to furnish the information sought. (2) Where the property is held jointly by more than one person, the Adjudicating Authority shall make all endeavours to serve notice to all persons holding the property: Provided that where the notice is served on any one of the persons, the service of notice shall not be invalid on the ground that the said .....

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er of the property, and, thereafter, pass an order- (i) holding the property not to be a benami property and revoking the attachment order; or (ii) holding the property to be a benami property and confirming the attachment order, in all other cases. (4) Where the Adjudicating Authority is satisfied that some part of the properties in respect of which reference has been made to him is benami property, but is not able to specifically identify such part, he shall record a finding to the best of his .....

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proceedings, either on the application of any party, or suo motu, strike out the name of any party improperly joined or add the name of any person whose presence before the Adjudicating Authority may be necessary to enable him to adjudicate upon and settle all the questions involved in the reference. (7) No order under sub-section (3) shall be passed after the expiry of one year from the end of the month in which the reference under sub-section (5) of section 24 was received. (8) The benamidar .....

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bank with which the benamidar or such other person maintains an account or has other regular dealings; or (iii) any legal practitioner who is entitled to practice in any civil court in India; or (iv) any person who has passed by accountancy examination recognised in this behalf by the Board; or (v) any person who has acquired such educational qualifications as the Board may prescribe for this purpose. Confiscation and vesting of benami property. 27. (1) Where an order is passed in respect of any .....

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confiscation of the property shall be made in accordance with such procedure as may be prescribed. (2) Nothing in sub-section (1) shall apply to a property held or acquired by a person from the benamidar for adequate consideration, prior to the issue of notice under sub-section (1) of section 24 without his having knowledge of the benami transaction. (3) Where an order of confiscation has been made under sub-section (1), all the rights and title in such property shall vest absolutely in the Cent .....

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y, in relation to which an order of confiscation under sub-section (1) of section 27 has been made, in such manner and subject to such conditions, as may be prescribed. (2) The Central Government may, by order published in the Official Gazette, notify as many of its officers as it thinks fit, to perform the functions of Administrators. (3) The Administrator shall also take such measures, as the Central Government may direct, to dispose of the property which is vested in the Central Government un .....

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to surrender or deliver possession thereof to the Administrator or any other person duly authorised in writing by him in this behalf; (b) in the event of non-compliance of the order referred to in clause (a), or if in his opinion, taking over of immediate possession is warranted, for the purpose of forcibly taking over possession, requisition the service of any police officer to assist him and it shall be the duty of the officer to comply with the requisition. CHAPTER V APPELLATE TRIBUNAL Establ .....

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bunal may be exercised by Benches thereof; (b) a Bench may be constituted by the Chairperson with two Members as the Chairperson may deem fit; (c) the Benches of the Appellate Tribunal shall ordinarily sit in the National Capital Territory of Delhi and at such other places as the Central Government may, in consultation with the Chairperson, by notification, specify; (d) the Central Government shall, by notification, specify the areas in relation to which each Bench of the Appellate Tribunal may .....

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s a Member unless he- (a) in the case of a Judicial Member, has been a Member of the Indian Legal Service and has held the post of Additional Secretary or equivalent post in that Service; (b) in the case of an Administrative Member, has been a Member of the Indian Revenue Service and has held the post of Chief Commissioner of Income-tax or equivalent post in that Service. (3) No sitting Judge of a High Court shall be appointed under this section except after consultation with the Chief Justice o .....

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service of the Chairperson and other Members shall be such as may be prescribed and shall not be varied to their disadvantage during their tenure. (2) Any vacancy caused to the office of the Chairperson or any other Member shall be filled up within a period of three months from the date on which such vacancy occurs. Term of office of Chairperson and Members. 34. The Chairperson and Members of the Appellate Tribunal shall hold office for a term not exceeding five years from the date on which they .....

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oral turpitude; or (c) has become physically or mentally incapable; or (d) has acquired such financial or other interest as is likely to affect prejudicially his functions; or (e) has so abused his position as to render his continuance in office prejudicial to the public interest. (2) The Chairperson or Judicial Member shall not be removed from his office except by an order made by the Central Government after an inquiry made by Chief Justice of the High Court in which the Chairperson or Judicia .....

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ntral Government may regulate the procedure for inquiry referred to in sub-section (2) in the manner as may be prescribed. (5) The Administrative Member may be removed from his office by an order of the Central Government on the grounds specified in sub-section (1) and in accordance with the procedure notified by the Central Government: Provided that the Administrative Member shall not be removed unless he has been given an opportunity of being heard in the matter. Vacancies, etc., not to invali .....

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he Central Government, resign his office: Provided that the Chairperson or any other Member shall, unless he is permitted by the Central Government to relinquish his office sooner, continue to hold office until the expiry of three months from the date of receipt of the notice or until a person duly appointed as his successor enters upon his office or until the expiry of his term of office, whichever is earlier. Member to act as Chairperson in certain circumstances. 38. (1) In the event of the oc .....

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airperson until the date on which the Chairperson resumes his duties. Staff of Appellate Tribunal. 39. (1) The Central Government shall provide the Appellate Tribunal with such officers and employees as it may thinks fit. (2) The officers and employees of the Appellate Tribunal shall discharge their functions under the general superintendence of the Chairperson. (3) The salaries and allowances and other conditions of service of the officers and employees of the Appellate Tribunal shall be such, .....

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ted in a civil court under the Code of Civil Procedure, 1908 (5 of 1908.) while trying a suit, in respect of the following matters, namely:- (a) summoning and enforcing the attendance of any person and examining him on oath; (b) requiring the discovery and production of documents; (c) receiving evidence on affidavits; d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872, (1 of 1872.) requisitioning any public record or document or copy of such record or document .....

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purpose, the Appellate Tribunal shall have all the powers of a civil court. (4) Notwithstanding anything contained in sub-section (3), the Appellate Tribunal may transmit any order made by it to a civil court having jurisdiction and the civil court shall execute the order as if it were a decree made by that court. (5) All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860.) and the .....

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on of Appellate Tribunal to transfer cases. 42. On the application of any of the parties and notice to the parties, and after hearing them, or on his own motion without any notice, the Chairperson of the Appellate Tribunal may transfer any case pending before one Bench, for disposal, to any other Bench. Decision to be by majority. 43. If the Members of a Bench consisting of two Members differ in opinion on any point, they shall state the point or points on which they differ, and make a reference .....

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Adjudicating Authority, Approving Authority, Initiating Officer, Administrator and the officers subordinate to all of them shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. (45 of 1860.) Bar of jurisdiction of civil courts. 45. No civil court shall have jurisdiction to entertain any suit or proceeding in respect of any matter which any of the authorities, an Adjudicating Authority or the Appellate Tribunal is empowered by or under this Act to determ .....

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tion 26, within a period of forty five days from the date of the order. (2) The Appellate Tribunal may entertain any appeal after the said period of forty-five days, if it is satisfied that the appellant was prevented, by sufficient cause, from filing the appeal in time. (3) On receipt of an appeal under sub-section (1), the Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. (4) An Appellate Tribunal while deci .....

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for adjudication of the case and refer them to the Adjudicating Authority for determination; (e) to pass final order and affirm, vary or reverse an order of adjudication passed by the Adjudicating Authority and pass such other order or orders as may be necessary to meet the ends of justice. (5) The Appellate Tribunal, as far as possible, may hear and finally decide the appeal within a period of one year from the last date of the month in which the appeal is filed. Rectification of mistakes. 47. .....

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g heard. Right to representation. 48. (1) A person preferring an appeal to the Appellate Tribunal under this Act may either appear in person or take the assistance of an authorised representative of his choice to present his case before the Appellate Tribunal. (2) The Central Government may authorise one or more of its officers to act as presenting officers on its behalf, and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal. Explanation.-Fo .....

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y examination recognized in this behalf by the Board; or (v) any person who has acquired such educational qualifications as the Board may prescribe for this purpose. Appeal to High Court. 49. (1) Any party aggrieved by any decision or order of the Appellate Tribunal may file an appeal to the High Court within a period of sixty days from the date of communication of the decision or order of the Appellate Tribunal to him on any question of law arising out of such order. (2) The High Court may ente .....

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ve such question. (5) Nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. (6) The High Court shall decide the question of law so formulated and deliver the judgment thereon containing the grounds on which any decision is founded and may award any cost as it deems fit. (7) The High Court may d .....

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The Central Government, in consultation with the Chief Justice of the High Court, shall, for trial of an offence punishable under this Act, by notification, designate one or more Courts of Session as Special Court or Special Courts for such area or areas or for such case or class or group of cases as may be specified in the notification. (2) While trying an offence under this Act, a Special Court shall also try an offence other than an offence referred to in sub-section (1), with which the accu .....

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ndeavour shall be made by the Special Court to conclude the trial within six months from the date of filing of the complaint. Application of Code of Criminal Procedure, 1973 to proceedings before Special Court. 51. (1) Save as otherwise provided in this Act, the provisions of the Code of Criminal Procedure, 1973, (2 of 1974.) shall apply to the proceedings before a Special Court and the persons conducting the prosecution before the Special Court, shall be deemed to be Public Prosecutors: Provide .....

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or a Special Public Prosecutor under this section shall be deemed to be a Public Prosecutor within the meaning of clause (u) of section 2 of the Code of Criminal Procedure, 1973 (2 of 1974.) and the provisions of that Code shall have effect accordingly. Appeal and revision. 52. The High Court may exercise, so far as may be applicable, all the powers conferred by Chapter XXIX or Chapter XXX of the Code of Criminal Procedure, 1973, (2 of 1974.) on a High Court, as if a Special Court within the lo .....

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mi transaction, shall be guilty of the offence of Benami transaction. (2) Whoever is found guilty of the offence of benami transaction referred to in sub-section (1) shall be punishable with rigorous imprisonment for a term which shall not be less than one year, but which may extend to seven years and shall also be liable to fine which may extend to twenty-five per cent. of the fair market value of the property. Penalty for false information. 54. Any person who is required to furnish information .....

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section 54 without the previous sanction of the Board. . Substitution of new Chapter VIII for sections 7 and 8. 10. For sections 7 and 8 of the principal Act, the following shall be substituted, namely:- CHAPTER VIII MISCELLANEOUS Repeal of provisions of certain Acts. 56. (1) Sections 81, 82 and 94 of the Indian Trusts Act, 1882, (2 of 1882.) section 66 of the Code of Civil Procedure, 1908 (5 of 1908.) and section 281A of the Income-tax Act, 1961, (43 of 1961) are hereby repealed. (2) For the r .....

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ode whatsoever, the transfer shall, for the purposes of the proceedings under this Act, be ignored and if the property is subsequently confiscated by the Central Government under section 27, then, the transfer of the property shall be deemed to be null and void. Exemption. 58. (1) The Central Government may, by notification, exempt any property relating to charitable or religious trusts from the operation of this Act. (2) Every notification issued under sub-section (1) shall be laid before each .....

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or orders referred to in sub-section (1), the Central Government may have regard to any one or more of the following criteria, namely:- (a) territorial area; (b) classes of persons; (c) classes of cases; and (d) any other criterion that may be specified by the Central Government in this behalf. (3) No orders, instructions or directions under sub-section (1) shall be issued so as to- (a) require any authority to decide a particular case in a particular manner; or (b) interfere with the discretion .....

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contravention of any of the provisions of this Act or of any rule, direction or order made thereunder is a company, every person who, at the time the contravention was committed, was in charge of, and was responsible to, the company, for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the contravention and shall be liable to be proceeded against and punished accordingly. (2) Nothing contained in sub-section (1), shall render any person liable to .....

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r, manager, secretary or other officer shal1 also be deemed to be guilty of the contravention and shall be liable to be proceeded against and punished accordingly. Explanation.-For the purposes of this section,- (a) company means a body corporate, and includes- (i) a firm; and (ii) an association of persons or a body of individuals whether incorporated or not; and (b) director , in relation to- (i) a firm, means a partner in the firm; (ii) any association of persons or a body of individuals, mea .....

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er, document or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act. Protection of action taken in good faith. 64. No prosecution, suit or other proceeding shall lie against the Government or any officer of the Government or the Appellate Tribunal or the Adjudicating Authority established under this Act, for anything done or intended to be done in good faith under this Act. Transfer of pending cases. 65. (1) Every suit or proceeding i .....

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er the transfer, forward the records of the suit, or other proceeding to the Adjudicating Authority or the Appellate Tribunal, as the case may be; (b) the Adjudicating Authority may, on receipt of the records, proceed to deal with the suit, or other proceeding, so far as may be, in the same manner as in the case of a reference made under sub-section (5) of section 24, from the stage which was reached before the transfer or from any earlier stage or de novo as the Adjudicating Authority may deem .....

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e legal representative and all the provisions of this Act, except sub-section (2) of section 3 and the provisions of Chapter VII, shall apply accordingly. (3) Where any property of a person has been held benami under sub-section (3) of section 26, then, it shall be lawful for the legal representative of the person to prefer an appeal to the Appellate Tribunal, in place of the person and the provisions of section 46 shall, so far as may be, apply, or continue to apply, to the appeal. Act to have .....

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value under clause 16 of section 2; (b) the manner of appointing the Chairperson and the Member of the Adjudicating Authorities under sub-section (2) of section 9; (c) the salaries and allowances payable to the Chairperson and the Members of the Adjudicating Authority under sub-section (1) of section 13; (d) the powers and functions of the authorities under sub-section (2) of section 18; (e) other powers of the authorities under clause (f) of sub-section (1) of section 19; (f) the form and mann .....

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of section 28; (k) the salaries and allowances payable to and the other terms and conditions of service of the Chairperson and other Members of the Appellate Tribunal under sub-section (1) of section 33; (l) the manner of prescribing procedure for removal of Chairperson or Member under sub-section (4) of section 35; (m) the salaries and allowances payable to and the other terms and conditions of service of the officers and employees of the Appellate Tribunal under sub-section (3) of section 39; .....

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