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Description
The word 'benami' was a stray visitor to the world of legislation for a long time in India. The concept was more familiar in the sphere of judicial law-making. Acquiring property in benami names was an accepted social norm for many years for variety of reasons. This practice was not frowned upon in all cases. Apparently, this practice was in conformity with social ethos and norms. However, life today is driven by an instinct of survival in things great or small. It is quite natural that ingenious and ambitious persons would try to discover ways and means to hide the real nature of a transaction to defeat law for enriching them at the cost of the society.
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Contents
Chapter 01 - Evolution of the Concept of Benami Transaction in India - An Overview
Chapter 02 - Concept of 'Benami' - (Principles evolved in some landmark judgments)
Chapter 03 - Sham Transaction and its Characteristics - Changes effected in PBPT Act, 1988
Chapter 04 - Comparative Table of Various Provisions of the Principal Act, 1988 and the
PBPT Act, 1988 - At a Glance
Chapter 05 - Definition of 'Property' and its Scope [Section 2(c) of the Principal Act, 1988
and Section 2(26) of the PBPT Act, 1988
Chapter 06 - Benami Property [Section 2(8) of the PBPT Act, 1988]
Chapter 07 - 'Benami Transaction' Its Scope [Section 2(a) of Principal Act, 1988 and
Section 2(9) of the PBPT Act, 1988]
Chapter 08 - Exceptions to Operation of Section 2(9)(A) of PBPT Act, 1988 Defining
'Benami Transaction'
Chapter 09 - Exclusive Categories of Benami Transactions Stipulated in Clause (b), Clause
(c) and Clause (d) to Section 2(9) of the PBPT Act, 1988
Chapter 10 - Benamidar (Ostensible Owner) v. Beneficial Owner (Real Owner) [Section
2(10) and 2(12) of the PBPT Act, 1988]
Chapter 11 - 'Transfer' under the PBPT Act, 1988 & other Allied Concepts [Section 2(29)
& Section 57 of the PBPT Act, 1988]
Chapter 12 - Consequences of entering into benami transactions - Aspects of defence
[Section 3, Section 4 and Section 5 of the Principal Act, 1988 and Section 3,
Section 4, Section 5 and Section 6 of the PBPT Act, 1988]
Chapter 13 - Powers of Authorities to Conduct Enquiry [Sections 18, 19, 20, 21, 22, 23 of
the PBPT Act, 1988]
Chapter 14 - Powers of Authorities [Issue of Summons under Section 19 of PBPT Act, 1988]
Chapter 15 - Power to Impound Documents [Section 22 of PBPT Act, 1988]
Chapter 16 - Issue of Show Cause Notice (SCN) and Provisional Attachment [Section 24
of the PBPT Act, 1988]
Chapter 17 - Provisional Attachment [Section 24(3), 24(4) and 24(5) of the PBPT Act, 1988)
Chapter 18 - Attachment, Adjudication and Confiscation [Sections 24, 26, 27, 28, 29, 30
to 48, 49, 50 to 52 & Section 66 of the PBPT Act, 1988]
Chapter 19 - Special Court - Offence and Prosecution [Sections 50 to 55, 62, 64 and Section
2(16) of the PBPT Act, 1988]
Chapter 20 - Issue and Service of Notice and Communication of order [Sections 25 and
63 of the PBPT Act, 1988 & Order V of Civil Procedure Code, 1908]
Chapter 21 - Operation of Benami Law & its Interplay with Income-tax Act, 1961 [Sections
68, 69, 69A, 69B, 69C and 69D of the IT Act - Sections 60 and 67 of the PBPT Act, 1988]
Chapter 22 - Interplay between benami law with other enactments
Chapter 23 - Operation of Benami Law [Retrospectivity and Prospectivity]
Chapter 24 - Burden of Proof in Benami Transaction
Chapter 25 - Intention and Benami Transaction
Chapter 26 - Bona fide Transaction - Scope of
Chapter 27 - Fraud and Benami Transaction
Chapter 28 - Doctrine of Substance Over Form - Benami Law
Chapter 29 - Benami Law and Rules of Evidence
Chapter 30 - Action Points and Time Limits for Various Actions Under PBPT Act, 1988 - At a Glance
Chapter 31 - Frequently Asked Questions (FAQs)
Appendix 1 to 4
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Author Details
G.C.Das, an Honours Graduate in Political Science from Ravenshaw College, Cuttack (Orissa), a premier educational institution in the country, established in the year, 1868. He was the topper in M.A (Public Administration) in his batch from Utkal University. He is a law graduate from Utkal University. He has served in the Income-tax department in senior positions, mostly handling complex investigation cases in the Investigation Wing. He also served as Member, A.P Sales Tax Appellate Tribunal for two years. He has authored three books-"Evidence in Income-tax (Search, Survey and Summons), Law relating to search assessments (co-authored) and Law relating to Income- tax Settlement Commission (co-authored). All the books were critically acclaimed. The present book titled-'Principles of Benami law-An Illustrative guide' is his fourth book.
