Executive Summary:
This document, titled "The Prohibition of Benami Property Transactions Removal of Difficulties Order, 2018," addresses difficulties arising from the interpretation of Section 48 of the Prohibition of Benami Property Transactions Act, 1988. It clarifies the representation of parties, including the Initiating Officer, before the Appellate Tribunal. The order takes effect from the date of its publication in the Official Gazette, October 9, 2018.
Key Points / Main Content:
Amendments to Section 48 of the Prohibition of Benami Property Transactions Act, 1988:
* Subsection 1: The phrase "A person preferring an appeal to" is replaced with "A person, including the Initiating Officer, who is a party to any proceedings before."
* Explanation:
* Opening Portion: "means a person authorised by the appellant" is replaced with "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."
* Clause i and ii: The word "appellant" is replaced with "the party."
Impact Analysis:
Initiating Officer:
* Impact: Explicitly included as a party who can appear in person or be represented before the Appellate Tribunal. The Initiating Officer is to be represented by a person authorised by the Central Government
* Action Required: To take note of the clarification regarding their representation and ensure they are either present in person or represented by an authorised individual.
Other Parties to the Proceedings:
* Impact: The order clarifies the possibility of representation by parties other than the appellant before the Appellate Tribunal.
* Action Required: To take note of the clarification regarding their representation and ensure they are either present in person or represented by an authorised individual.
Central Government:
* Impact: The Central Government is responsible for authorising a representative for the Initiating Officer.
* Action Required: To authorize a representative for the Initiating Officer.
Key Entities Referenced
Prohibition of Benami Property Transactions Act, 1988: An Act mentioned in the document, specifically section 48, related to appeals to the Appellate Tribunal and authorised representatives.
Appellate Tribunal: The body to which appeals are made under the Prohibition of Benami Property Transactions Act, 1988.
Central Government: The government body that authorises officers to act as presenting officers and can authorise representatives for the Initiating Officer.
Ministry of Finance: The government ministry under which the Department of Revenue and Central Board of Direct Taxes fall.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Direct Taxes: The issuing authority of the order, under the Department of Revenue, Ministry of Finance.
Initiating Officer: A person preferring appeal to the Appellate Tribunal under the said Act
New Delhi: The location where the order was issued.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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PUBLISHED BY AUTHORITY
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No. 4008] NEW DELHI, TUESDAY, OCTOBER 9, 2018/ASVINA 17, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय
(ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग)
(ककककेेेे(cid:9)(cid:9)(cid:9)(cid:9)(cid:10)(cid:10)(cid:10)(cid:10)ीीीीयययय (cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)यययय(cid:15)(cid:15)(cid:15)(cid:15) ककककरररर बबबबोोोोडडडड)(cid:19)(cid:19)(cid:19)(cid:19)
आआआआददददशशेेशशेे
नई (cid:1)द(cid:3)ली, 9 अ(cid:7)ूबर, 2018
आआआआयययय----ककककरररर
ककककाााा....आआआआ....5555111199994444((((अअअअ))))....————बेनामी सं(cid:13)वहार (cid:17)ितषेध अिधिनयम, 1988 (1988 का 45) (िजसे इसम(cid:25) इसके प(cid:27)ात् उ(cid:7) अिधिनयम
कहा गया ह)ै क(cid:31) धारा 48 क(cid:31) उपधारा (1) उपबंध करती ह ै(cid:1)क कोई (cid:13)ि(cid:7) िजसने उ(cid:7) अिधिनयम के अधीन (cid:1)कसी अपील अिधकरण के
सम कोई अपील क(cid:31) ह,ै अपील अिधकरण के सम अपना प कथन पेश करने के िलए या तो #वयं उपि#थत हो सकेगा या अपने िवक(cid:3)प
के (cid:1)कसी (cid:17)ािधकृत (cid:17)ितिनिध क(cid:31) सहायता ले सकेगा; उ(cid:7) अिधिनयम क(cid:31) धारा 48 क(cid:31) उपधारा (2) उपबंध करती ह ै (cid:1)क के’(ीय सरकार
अपने अिधका)रय* म(cid:25) से एक या अिधक को उप#थान अिधकारी के +प म(cid:25) काय ,करने के िलए (cid:17)ािधकृत कर सकेगी, और इस (cid:17)कार (cid:17)ािधकृत
(cid:17)-येक (cid:13)ि(cid:7) अपील अिधकरण के सम (cid:1)कसी अपील के स.ब’ध म(cid:25) प कथन पेश कर सकेगा; उ(cid:7) अिधिनयम क(cid:31) धारा 48 का #प/ीकरण
उ(cid:7) धारा के उ1े2य* के िलए “(cid:17)ािधकृत (cid:17)ितिनिध” पद* को प)रभािषत करता ह;ै
और इस त4य को 5यान म(cid:25) रखते 6ए ऐसी क)ठनाई उदभूत 6ई ह ै(cid:1)क, उ(cid:7) अिधिनयम क(cid:31) धारा 48 क(cid:31) उपधारा (1) के अधीन,-
(i) (cid:17)ारंिभक अिधकारी, (cid:13)ि(cid:7) होते 6ए उ(cid:7) अिधिनयम के अधीन अपील अिधकरण के सम अपील क(cid:31) ह,ै या तो वह #वय ं
उपि#थत हो सकेगा या (cid:1)कसी (cid:17)ािधकृत (cid:17)ितिनिध क(cid:31) सहायता ले सकेगा, उ(cid:7) अिधिनयम क(cid:31) धारा 48 क(cid:31) उपधारा (1) म(cid:25)
(cid:17)ारंिभक अिधकारी के िविनCद,/ िनदशD क(cid:31) अनुपि#थित से उ-पG क)ठनाई को दरू करने क(cid:31) आव2यकता ह ै; और
(ii) अपील करने वाले (cid:13)ि(cid:7) के िलए अपील अिधकरण के सम (cid:17)ितिनिध-व करने के िलए उपबंध करता है, (cid:1)क’तु अपील अिधकरण
के सम कार,वाईय* को करने के िलए अ’य प कार* Iारा (cid:17)ितिनिध-व करने का उपबंध नहJ करता ह,ै अपील अिधकरण के
सम कार,वाईय* को करने के िलए अ’य प कार* Iारा (cid:17)ितिनिध-व करने के स.ब’ध म(cid:25) क)ठनाईय* को दरू करने क(cid:31)
आव2यकता ह ै;
5930 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
अतः, अब, के’(ीय सरकार उ(cid:7) अिधिनयम क(cid:31) धारा 70 क(cid:31) उपधारा (1) का (cid:17)दK शि(cid:7)य* के (cid:17)योग म(cid:25) पूवL(cid:7) क)ठनाईय*
को हटाने के िलए िनMिलिखत आदेश करती ह,ै अथा,त् :-
1. ससससंिंिंिंि(cid:15)(cid:15)(cid:15)(cid:15)(cid:23)(cid:23)(cid:23)(cid:23) ननननाााामममम औऔऔऔरररर (cid:13)(cid:13)(cid:13)(cid:13)ाााारररर(cid:27)(cid:27)(cid:27)(cid:27)भभभभ....---- (1) इस आदेश का संि O नाम बेनामी सं(cid:13)वहार (cid:17)ितषेध (क)ठनाईय* को दरू करना)
आदेश, 2018 ह ै।
(2) यह राजपQ म(cid:25) (cid:17)काशन क(cid:31) तारीख से (cid:17)वृK होगा ।
2. बेनामी सं(cid:13)वहार (cid:17)ितषेध अिधिनयम, 1988 क(cid:31) धारा 48 म(cid:25),-
(क) उपधारा (1) म(cid:25) “कोई (cid:13)ि(cid:7) िजसने उ(cid:7) अिधिनयम के अधीन (cid:1)कसी अपील अिधकरण के सम कोई अपील क(cid:31)
ह”ै शRद* के #थान पर “कोई (cid:13)ि(cid:7), िजसके अ’तग,त (cid:17)ारंिभक अिधकारी भी ह,S जो उ(cid:7) अिधिनयम के अधीन अपील
अिधकरण के सम (cid:1)क’ही कार,वाईय* का प कार ह”ै शRद रखे जाएंगे ;
(ख) #प/ीकरण म(cid:25),-
(I) (cid:17)ारंिभक भाग म(cid:25) “(cid:17)ािधकृत (cid:17)ितिनिध से अपीलाथT Iारा इस िनिमK हािजर होने के िलए िलिखत म(cid:25) कोई ऐसा
(cid:13)ि(cid:7) अिभ(cid:17)ेत है” शRद* के #थान पर िनMिलिखत रखा जाएगा, अथा,त ्:-
“(cid:17)ािधकृत (cid:17)ितिनिध से –
(i) (cid:17)ारंिभक अिधकारी के स.ब’ध म(cid:25) के’(ीय सरकार Iारा (cid:17)ािधकृत कोई (cid:13)ि(cid:7) अिभ(cid:17)ेत है ;
(ii) कार,वाईय* के (cid:1)कसी अ’य प कार के स.ब’ध म(cid:25), से प कार Iारा (cid:17)ािधकृत कोई (cid:13)ि(cid:7) अिभ(cid:17)ेत ह ै;
(II) खंड (i) और खंड (ii) म(cid:25), “अपीलाथT” शRद* के #थान पर जहां कहJ वे आते ह,S के स.ब’ध म(cid:25) “प कार” शRद रखा
जाएगा ।
[फा. सं. 370149/170/2018-टीपीएल]
(cid:17)वीण रावल, िनदेशक (टीपीएल-II)
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
ORDER
New Delhi, the 9th October, 2018
INCOME-TAX
S.O.5194 (E).—Whereas, sub-section (1) of section 48 of the Prohibition of Benami Property
Transactions Act,1988 (45 of 1988)(hereafter referred to as the said Act) provides that a person
preferring an appeal to the Appellate Tribunal under said 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; sub-section (2) of section 48 of the said Act provides that 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; the
Explanation to section 48 of the said Act defines the term “authorised representative” for the
purposes of said section;
And, whereas, a difficulty has arisen in view of the fact that although, under sub-section (1) of
section 48 of the said Act─¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
(i) the Initiating Officer, being a person preferring appeal to the Appellate Tribunal under the
said Act, may either appear in person or take the assistance of an authorised representative, there is a
need to remove the difficulty arising from the absence of specific reference of the Initiating Officer
in sub-section (1) of section 48 of the said Act; and
(ii) provides for the representation before the Appellate Tribunal for the person preferring
appeal, but does not provide for representation by the other parties to the proceedings before the
Appellate Tribunal, there is a need to remove difficulty in respect of representation by the other
parties to the proceedings before the Appellate Tribunal;
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 70 of the
said Act, the Central Government hereby makes the following Order to remove the aforesaid
difficulties, namely:-
1. Short title and commencement.- (1) This Order may be called the Prohibition of Benami
Property Transactions (Removal of Difficulties) Order, 2018.
(2) It shall come into force from the date of its publication in the Official Gazette.
2. 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]
PRAVIN RAWAL, Director (TPL-II)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.