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Confiscation and vesting of benami property.

Section 27 - ATTACHMENT, ADJUDICATION AND CONFISCATION - Other Direct Tax Provisions - Section 27 - 27. (1) Where an order is passed in respect of any property under sub-section (3) of section 26 holding such property to be a benami property, the Adjudicating Authority shall, after giving an opportunity of being heard to the person concerned, make an order confiscating the property held to be a benami property: Provided that where an appeal has been filed against the order .....

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