Benami s.40(2)(f) — the law in short
What the courts have decided on section Benami s.40(2)(f), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Munnidevi Sitani v Benami Prohibition Unit (2)
High CourtHelps departmentNo later treatment found
The Appellate Tribunal has granted the Department's review and restored my benami appeal to its file. Can I appeal that to the High Court?
No. The Rajasthan High Court held the appeals not maintainable and dismissed them. An order granting review is not itself appealable under Order XLVII Rule 7 CPC, which applies to the Appellate Tribunal because s.40(5) of the Prohibition of Benami Property Transactions Act treats it as a civil court; and the appellants could not challenge the restoration when the Tribunal's own order of 30 November 2022 had reserved liberty to the Department to seek review if Ganpati Dealcom were reviewed.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
