Adjudicating Authority

Adjudicating Authority & Introduction to the “Prohibition of Benami Property Transaction Act, 1988 (PBPTA)”

The Adjudicating Authority, PBPT Act, 1988, Kolkata, has jurisdiction over the States of West Bengal, Sikkim, Andaman & Nicobar Islands, Odisha, Bihar and Assam having headquarters at Kolkata, Bhubaneshwar, Patna and Guwahati respectively. As provided under the PBPT Act, on the basis of reference u/s 24(5) received from the respective Benami Prohibition Units about Benami properties, adjudicate the reference and pass the order u/s 26(3) of the Act. During the adjudication process, due opportunity is provided to the person(s) affected to produce facts/documents pertaining to the properties under dispute and sources of income/earnings utilized for the acquisition of such properties, including the opportunity for a personal hearing. On basis of material/evidence placed on record, the case is adjudicated. In cases where order u/s 27 is passed, thereafter directing the Administrator appointed under the Act to take possession of the confiscated properties. The properties so taken into possession are maintained/managed by the Administrator under Rules made for this purpose and then, the administrator shall arrange to dispose of the property in the manner provided in the second schedule of the Income-Tax Act,1961(43 of 1961).