Section 31 of PBPT Act : Section 31: Composition, Etc, Of Appellate Tribunal

Explanation using Example

Imagine a situation where Mr. Sharma is suspected of holding property in the name of his driver, Mr. Singh, without Mr. Singh actually paying for it. This is potentially a 'benami' transaction. The investigating authorities confirm the benami nature of the property and Mr. Sharma decides to appeal against this decision.

Under Section 31 of The Prohibition of Benami Property Transactions Act, 1988, Mr. Sharma's appeal would be heard by the Appellate Tribunal. This tribunal would consist of a Chairperson and at least two other members, one with judicial experience and another with administrative expertise.

The tribunal could sit in a bench format, possibly in Delhi or another location specified by the government, to hear Mr. Sharma's case. If necessary, the Chairperson has the authority to reassign members from one bench to another to ensure that Mr. Sharma's appeal is processed efficiently.