Section 40 of PBPT Act : Section 40: Procedure And Powers Of Appellate Tribunal

Explanation using Example

Imagine a scenario where Mr. Sharma has been accused of holding property as a 'benami' (in someone else's name without being a real owner) and the Adjudicating Authority has passed an order against him. Mr. Sharma believes the decision was incorrect and decides to appeal to the Appellate Tribunal under The Prohibition of Benami Property Transactions Act, 1988.

In this case, the Appellate Tribunal will not follow the exact procedure of a regular civil court. Instead, it will base its process on fairness and the principles of natural justice. For example, Mr. Sharma will be summoned and his testimony may be recorded under oath. If Mr. Sharma fails to appear, the Tribunal has the authority to decide the matter ex parte (in his absence).

During the proceedings, the Tribunal may need to review documents. It can order Mr. Sharma or any other person to produce these documents. If necessary, the Tribunal can also issue commissions to gather evidence or examine witnesses.

If at any point, Mr. Sharma or the opposing party is not satisfied with the Tribunal's decision, there is a provision for the Tribunal to review its own decisions. Furthermore, if Mr. Sharma fails to appear and the case is decided ex parte, he can request the Tribunal to set aside this order and rehear the matter.

Once the Tribunal makes a final decision, it has the power to enforce this decision as if it were a decree of a civil court. Should it be necessary, the Tribunal can also send its order to a civil court to get it executed.

All of this illustrates how Section 40 of The Prohibition of Benami Property Transactions Act, 1988, empowers the Appellate Tribunal to effectively and justly handle appeals related to benami transactions.