Section 46 of PBPT Act : Section 46: Appeals To Appellate Tribunal

Explanation using Example

Imagine Mr. Sharma has been served an order by the Adjudicating Authority stating that a property he claims to own is actually a benami property, held in someone else's name but the benefit is accruing to him. Mr. Sharma believes this order is incorrect and wants to challenge it. According to Section 46 of The Prohibition of Benami Property Transactions Act, 1988, Mr. Sharma has the right to file an appeal against this order to the Appellate Tribunal. He must do so within forty-five days of receiving the order, and he needs to fill out the prescribed form and pay the necessary fees. If Mr. Sharma misses the forty-five-day deadline due to a valid reason, like a medical emergency, he can still file the appeal if he can prove the sufficient cause for the delay to the Appellate Tribunal. The Tribunal will then review his case, potentially allowing for additional evidence, and make a decision that could overturn, modify, or affirm the original order by the Adjudicating Authority.