www.Aaptaxlaw.com
 
 

Section 40 Procedure and powers of Appellate Tribunal - The Benami Transactions (Prohibition) Amendment Act 2016

What is the Procedure and powers of Appellate Tribunal? Section 40 of The BTP (Prohibition) Amendment Act 2016

Section 40 : Procedure and powers of Appellate Tribunal

(1) The Appellate Tribunal shall not be bound by the procedure laid down by the Code of Civil Procedure, 1908, but shall be guided by the principles of natural justice and, subject to the other provisions of this Act, the Appellate Tribunal shall have powers to regulate its own procedure.

(2) The Appellate Tribunal shall, for the purposes of discharging its functions under this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 while trying a suit, in respect of the following matters, namely: -

(a) summoning and enforcing the attendance of any person and examining
him on oath;

(b) requiring the discovery and production of documents;

(c) receiving evidence on affidavits;

 

(d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872, requisitioning any public record or document or copy of such record or document from any office;

(e) issuing commissions for the examination of witnesses or documents;

(f) reviewing its decisions;

(g) dismissing a representation for default or deciding it ex parte;

(h) setting aside any order of dismissal of any representation for default or any order passed by it ex parte; and

(i) any other matter, which may be, prescribed by the Central Government.

(3) An order made by the Appellate Tribunal under this Act shall be executable by it as a decree of civil court and, for this purpose, the Appellate Tribunal shall have all the powers of a civil court.

(4) Notwithstanding anything contained in sub-section (3), the Appellate
Tribunal may transmit any order made by it to a civil court having jurisdiction and the civil court shall execute the order as if it were a decree made by that court.

(5) All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code and the Appellate Tribunal shall be deemed to be a civil court for the purposes of sections 345 and 346 of the Code of Criminal Procedure, 1973.

   

 

 
 

 

Benami Transactions (Prohibition) Amendment Act, 2016

Section 31 Composition etc of Appellate Tribunal

Section 32 Qualifications for appointment of Chairperson and Members of Appellate Tribunal

Section 33 Terms and conditions of services of Chairperson and Members of Appellate Tribunal

Section 34 Term of office of Chairperson and Members

Section 35 Removal of Chairperson and Member from office in certain circumstances

Section 36 Vacancies, etc not to invalidate proceedings of Appellate Tribunal

Section 37 Resignation and removal

Section 38 Member to act as Chairperson in certain circumstances

Section 39 Staff of Appellate Tribunal

Section 40 Procedure and powers of Appellate Tribunal

Home     About Us     Privacy Policy     Disclaimer    Contact Us  Sitemap