Law Relating to Prohibition of Benami Property Transactions Act 1988 by Srinivasan Anand G – 6th Edition April’2023

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Law Relating to Prohibition of Benami Property Transactions Act 1988 by Srinivasan Anand G – 6th Edition April’2023

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This book provides a comprehensive section-wise commentary on the law relating to the Prohibition of Benami Property Transactions. It is rendered in an easy-to-read & follows a ‘FAQ’ format. It also includes the legislative history and effective date of applicability based on given Case Laws. Flow charts & tables have been provided in this book for ease of reference.

This book is designed to be a handy referencer to the practitioners of the following laws:

  • Civil Law
  • Criminal Law
  • Company Law
  • Income-tax

The Present Publication is the 6th Edition and has been amended by the Finance Act 2023. This book is authored by CA Srinivasan Anand G with the following noteworthy features:

  • [Extensive Analysis with Case Laws (from 2016 to March 2023)] specifically for the following topics:
    • Pleadings which are required to avail the exceptions/exclusions to Benami transactions
    • Shell companies
    • Civil asset forfeiture regime
    • Nature of confiscation
    • Controversy over the date of order passed by authorities, whether passed within limitation or after but ‘backdated’ to show it was passed within the limitation
    • Case Laws of similar/identically worded provisions from other Laws such as:
      • Income-tax
      • Civil Procedure Code
    • Valuation Rules and methods
  • [Ready Reckoner] is provided for the following cases:
    • In respect of the relatives in whose name property can be held without attracting the taint of Benami
    • Benami Transaction in Shares Reckoner
    • Alphabetical Ready Reckoner to Benami Law
  • [Benami Share Transactions] are explained in light of relevant provisions of the Companies Act 2013
  • [Analysis of Procedures] which includes the following:
    • Procedure before Initiating Officer (IO) u/s 24 (responses to show cause notice & provisional attachment order)
    • Procedure before Adjudicating Authority (AA) u/s 26 (rights of noticee to require material in possession of IO, based on which the IO attached the show caused property and made reference to the AA
  • [Analysis of Appellate, Revision and Rectification Remedies] is provided in this book
  • [Valuation Rules for Determining the Fair Market Value] of Benami property to levy fines under sections 53 and 54 as a percentage of fair market value
  • [Interaction with Other Laws] This book covers the relevant provisions of other laws, such as:
    • Companies Act, 2013
    • Fugitive Economic Offenders Act, 2018
    • Income Tax Act, 1961
    • Indian Penal Code, 1860
    • Civil Procedure Code, 1908
    • Criminal Procedure Code, 1973
    • Prevention of Money-laundering Act, 2022
    • Transfer of Property Act, 1882
    • Indian Trust Act, 1882

The detailed contents of the book are as follows:

  • Preliminary
  • Prohibition of Benami Transactions
  • Authorities
  • Attachment, Adjudication and Confiscation
  • Appellate Tribunal
  • Special Courts
  • Offences and Prosecution

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