Notification 12 November 2018
Notification No. 79/2018 [F.No.370149/194/2017-TPL] / SO 5675(E)
6598 Gi/2018 (1)
What this is
Notification No. 79/2018 [F.No.370149/194/2017-TPL] / SO 5675(E) was published on 12 November 2018. Its subject is 6598 Gi/2018 (1).
What it does
The Central Government, under section 7 of the Prohibition of Benami Property Transactions Act, 1988, appoints an Adjudicating Authority at New Delhi to exercise the jurisdiction, powers and authority conferred by or under that Act.
Who it reaches
- Persons whose properties are provisionally attached as benami
- Initiating Officers and Approving Authorities under the Prohibition of Benami Property Transactions Act, 1988
- Counsel appearing in benami adjudication proceedings
The provisions it speaks to
Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
| Under the 1961 Act | Now |
|---|
| s.7 | s.7 |
The instrument, as the Board published it
The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.
6598 GI/2018 (1)
5, निदेशक (कर नीति और विधान)
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 12th November, 2018
S.O. 5675(E).—In exercise of the powers conferred by section 7 of the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988), the Central Government hereby appoints an Adjudicating Authority at New Delhi to exercise jurisdiction, powers and authority conferred by or under the said Act.
This notification shall come into effect from the date of its publication in the Official Gazette.
[Notification No. 79/2018/F.No.370149/194/2017-TPL]
PRAVIN RAWAL, Director (Tax Policy and Legislation)
From when
The date of publication in the Official Gazette (12 November 2018).
What to watch
- The notification comes into effect from the date of its publication in the Official Gazette.
- It appoints the Authority and fixes its seat at New Delhi but the extract sets out no composition or territorial division.
- The extract is short and carries OCR damage in the opening Hindi line.
Where you meet it
In a reference made to the Adjudicating Authority following a provisional attachment order under the benami law, and in the hearing before it at New Delhi.
On the same provision
Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.
What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.
Source: the Income Tax Department’s own published text — its page for this instrument.