Case law › Notifications › 2018 › Notification No. 81/2018 [F.No.370149/194/2017-TPL] / SO 5677(E)

Notification 12 November 2018

Notification No. 81/2018 [F.No.370149/194/2017-TPL] / SO 5677(E)

New Delhi, the 12th November, 2018

What this is

Notification No. 81/2018 [F.No.370149/194/2017-TPL] / SO 5677(E) was published on 12 November 2018. Its subject is New Delhi, the 12th November, 2018.

What it does

The Central Government, under section 30 of the Prohibition of Benami Property Transactions Act, 1988, establishes an Appellate Tribunal at New Delhi to hear appeals against the orders of the Adjudicating Authority under that Act.

Who it reaches

Persons aggrieved by an order of the Adjudicating Authority under the benami law
Initiating Officers whose orders are carried in appeal
Counsel appearing in benami appeals

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.30	s.28

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.

NOTIFICATION
New Delhi, the 12th November, 2018
S.O. 5677(E).─In exercise of powers conferred by section 30 of the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988), the Central Government hereby establishes an Appellate Tribunal at New Delhi to hear appeals against the orders of the Adjudicating Authority under the said Act.
This notification shall come into effect from the date of its publication in the Official Gazette.
[Notification No. 81/2018/F.No.370149/194/2017-TPL]
PRAVIN RAWAL, Director (Tax Policy and Legislation)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

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.
The Tribunal's seat is New Delhi and the extract sets out no benches elsewhere.
Its jurisdiction as stated is to hear appeals against orders of the Adjudicating Authority.

Where you meet it

In an appeal filed against an order of the Adjudicating Authority under the benami law.

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.

Circular No. 10/2012, dated 31-12-2012 — Section 132, read with section 132A of the income-tax Act, 1961 - search & seizure - Assessment of preceding years in se 31 December 2012
Notification No. 42/2012 — income-tax (fourteenth amendment) rules, 2012 - insertion of rule 112f 4 October 2012
Circular No. 05/2012 — Inadmissibility of expenses incurred in providing freebees to Medical Practitioner by pharmaceutical and allied health s 1 August 2012
Circular No. 287 — 307. Bonus - Whether it would be permissible for employers to claim deduction of bonus paid in excess of amount worked o 4 December 1980

← Notification No. 80/2018 [F.No.370149/194/2017-TPL] / SO 5676(E) · Notification 78/2018 [F.No.500/05/2018-FT&TR-III] →

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.