Section 19 of PBPT Act : Section 19: Powers Of Authorities

Explanation using Example

Imagine a situation where the authorities suspect that Mr. Sharma has acquired a property in the name of his driver, Mr. Singh, to avoid taxation. This property is potentially a 'benami' property, meaning it has been purchased in someone else's name, but the benefits are enjoyed by Mr. Sharma, the real owner.

In order to investigate this, under Section 19 of The Prohibition of Benami Property Transactions Act, 1988, the authorities exercise their powers similar to a civil court:

• The authorities may order the discovery and inspection of relevant documents and prop...

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