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Confiscation and vesting of benami property.

Section 27 - Act - ATTACHMENT, ADJUDICATION AND CONFISCATION - Other Direct Tax / Income Tax - 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 bena .....

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he order of the Adjudicating Authority, the confiscation of property shall be made subject to the order passed by the Appellate Tribunal under section 46: Provided further that the confiscation of the property shall be made in accordance w .....

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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 Central Government free of all encumbran .....

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