Prohibition of Benami Property Transactions (Removal of Difficulties) Order, 2018

Oct 15, 2018 | by Avantis RegTech Legal Research Team


The Central Board of Direct Taxes (CBDT) on October 9, 2018 has made order i.e. the Prohibition of Benami Property Transactions (Removal of Difficulties) Order, 2018 to remove the difficulties arising from the absence of specific reference of the Initiating Officer in sub-section (1) of section 48 which specifies the right to representation of a person preferring an appeal to the Appellate Authority of the Prohibition of Benami Property Transactions Act,1988 and difficulty in respect of representation by the other parties to the proceedings before the Appellate Tribunal.

In exercise of the powers conferred by sub-section (1) of section 70 of the said Act, the Central Government has made the following Order to remove the difficulties, namely:

In section 48 of the Prohibition of Benami Property Transactions Act, 1988, ─

(A) in sub-section (1), for the words “A person preferring an appeal to”, the words “A person, including the Initiating Officer, who is a party to any proceedings before” shall be substituted;

(B) in the Explanation, ─

(I)  in the opening portion, for the words “means a person authorised by the appellant” the following shall be substituted, namely:

 “in relation to ─

(i)                  the Initiating Officer, means a person authorised by the Central Government;

(ii)                any other party to the proceedings, means a person authorised  by the party”;

(II)   in clause (i) and (ii) for the words, “the appellant” wherever they occur, the words “the party” shall be substituted.

[F. No.370149/170/2018-TPL]

URL:https://www.incometaxindia.gov.in/communications/notification/notification5194_2018.pdf


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