With reference to the ‘Prohibition of Benami Property Transactions Act

With reference to the ‘Prohibition of Benami Property Transactions Act, 1988 (PBPT Act)’, consider the following statements:

  • 1. A property transaction is not treated as a benami transaction if the owner of the property is not aware of the transaction.
  • 2. Properties held benami are liable for confiscation by the Government.
  • 3. The Act provides for three authorities for investigations but does not provide for any appellate mechanism.

Which of the statements given above is/are correct?

1 only
2 only
1 and 3 only
2 and 3 only
This question was previously asked in
UPSC IAS – 2017
Statement 1 is incorrect. A benami transaction, as defined by the Prohibition of Benami Property Transactions Act, 1988 (PBPT Act) as amended in 2016, typically involves a property held by one person (the benamidar) for the benefit of another person (the beneficial owner). The definition focuses on the *nature* of the transaction and the *real* ownership, not whether the benamidar is aware that the transaction is legally considered ‘benami’. Awareness might be relevant in proving intent or defence, but the transaction can still be treated as benami regardless of the benamidar’s full understanding of its legal implications.
Statement 2 is correct. The PBPT Act explicitly provides for the confiscation of benami properties by the Adjudicating Authority, after due process, once the property is determined to be benami.
Statement 3 is incorrect. The amended PBPT Act establishes various authorities for investigation (Initiating Officer, Approving Authority) and adjudication (Adjudicating Authority). Crucially, the Act also provides for an appellate mechanism, the Appellate Tribunal, to hear appeals against the orders of the Adjudicating Authority. Further appeals can be made to the High Court.
– The PBPT Act deals with property held in the name of one person where the consideration has been paid by another person, with certain exceptions.
– Benami properties are subject to confiscation by the government.
– The Act provides for investigative, adjudicating, and appellate authorities.
The PBPT Act was originally passed in 1988 but remained largely ineffective. It was significantly amended in 2016, renaming it the Prohibition of Benami Property Transactions Act, 1988 (as amended in 2016) and strengthening its provisions regarding definition, authorities, and penalties. The amendment aimed to curb black money and illegal property holdings.