Principles of Benami Law - An Illustrative Guide

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Description
This book contains a comprehensive analysis of various facets of benami law, its interplay with provisions of various enactments, Rules of evidence and its applicability to benami transaction and issue of retrospectivity and prospectivity in the operation of law. The book explains in minutest details the procedure for initiation of benami proceeding, provisional attachment, issue of summons and impounding of documents etc. which are foundational requirements. For getting an overall insight on the subject, the book provides FAQs with practical illustrations.
IMPORTANT TOPICS COVERED IN THE BOOK
• Benami transaction and sham transaction
• Definition of 'Property'
• Scope of 'Benami transaction' with illustrations
• Exceptions to 'Benami transaction'with illustrations
• Exclusive categories of 'Benami Transaction' with illustrations
• Benamidar and Beneficial owner
• Transfer under PBPT Act,1988
•  Consequences of entering into benami transaction
• Powers of Benami Authorities-issue of summons, impounding etc.
• Initiation or proceedings under the Amended Law, 2016
• Provisional attachment
• Adjudication and confiscation of benami property
• Special Court and Prosecution
• Interplay with other enactments
• Retrospectivity and prospectivity
• Burden of proof, intention, fraud, doctrine of substance over form
• Benami law and Rules of Evidence
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Table of Contents
Chapter-1 : Evolution Of Concept Of Benami Transaction In India-A Historical Perspective
Chapter-2 : Concept Of 'Benami' - The Emerging Trend In Law (Some Landmark Judgments)
Chapter-3 : Sham Transaction And Its Characteristics - Changes Effected In The Pbpt Act, 1988
Chapter-4 : The Preamble To The Principal Act, 1988 And The Pbpt Act, 1988-Its Interpretative Value
Chapter-5 : Comparative Table Of Various Provisions Of The Principal Act, 1988 And The Pbpt Act,
                       1988 At A Glance
Chapter-6 : Definition Of 'Property' And Its Scope [S.2(C) Of The Principal Act, 1988 And Section 2(26)
                       Of The Pbpt Act, 1988
Chapter-7 : 'Benami Property' [Section 2(8) Of The Pbpt Act, 1988
Chapter-8 : 'Benami Transaction'- Its Scope [Section 2(A) Of Principal Act, 1988 And Section 2(9) Of The
                        PBPT Act, 1988
Chapter-9 : Exceptions To Operation Of Section 2(9)(A) Of The Pbpt Act, 1988 Defining 'Benami Transaction'
Chapter-10 : Exclusive Categories Of Benami Transactions Stipulated In Clause (B), Clause (C) And Clause (D) To
                         Section 2(9) Of The Pbpt Act, 1988
Chapter-11 : Benamidar (Ostensible Owner) V. Beneficial Owner(Real Owner) [Section 2(10) And 2(12) Of
                         The Pbpt Act, 1988]
Chapter-12 : Transfer Under The Pbpt Act, 1988 & Other Allied Concepts [Section 2(29) & Section 57 Of
                         The Pbpt Act, 1988]
Chapter-13 : Consequences Of Entering Into Benami Transaction-Aspects Of Defense [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-14 :Powers Of Authorities To Conduct Enquiry [Sections 18, 19, 20, 21, 22, 23 Of The PBPT
                         Act, 1988]
Chapter-15 : Powers Of Authorities [Issue Of Summons Under Section 19 Of The Pbpt Act, 1988]
Chapter-16 : Power To Impound Documents [Section 22 Of The Pbpt Act, 1988]
Chapter-17 : Issue Of Show Cause Notice(Scn) And Provisional Attachment [Section 24 Of The PBPT
                         Act, 1988]
Chapter-18 :  Provisional Attachment (Section 24(3), 24(4) And 24(5) Of The Pbpt Act, 1988]
Chapter-19 :  Attachment, Adjudication And Confiscation [Sections 24, 26, 27, 28, 29, 30 To 48, 49, 50
                           To 52 & Section 66Of The Pbpt Act, 1988]
Chapter-20 : Special Court -Offence And Prosecution [Sections 50 To 55, 62, 64 And Section 2(16) Of
                         The Pbpt Act, 1988]
Chapter-21 : Issue And Service Of Notice And Communication Of Order [Section 25 And 63 Of The
                          PBPT Act, 1988 & Order V Of
                         Civil Procedure Code, 1908]
Chapter-22 : Operation Of Benami Law & Its Interplay With Other Enactments [Section 60 And 67
                         Of The Pbpt Act, 1988 And Other Allied Laws]
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 The Pbpt Act, 1988-At A Glance
Chapter-31 : Frequently Asked Questions[Faqs]
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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.