Section 46 Appeals to Appellate Tribunal - The Benami Transactions
(Prohibition) Amendment Act 2016
What is the law regarding Appeals to Appellate Tribunal? Section 46 of The BTP (Prohibition) Amendment Act 2016
Section 46 : Appeals to Appellate Tribunal
(1) Any person, including the Initiating Officer, aggrieved by an order of
the Adjudicating Authority may prefer an appeal in such form and along with such
fees, as may be prescribed, to the Appellate Tribunal against the order passed
by the Adjudicating Authority under sub-section (3) of section 26, within a
period of forty five days from the date of the order.
(2) The Appellate Tribunal may entertain any appeal after the said period of
forty-five days, if it is satisfied that the appellant was prevented, by
sufficient cause, from filing the appeal in time.
(3) On receipt of an appeal under sub-section (1), the Appellate Tribunal
may, after giving the parties to the appeal an opportunity of being heard, pass
such orders thereon as it thinks fit.
(4) An Appellate Tribunal while deciding the appeal shall have the power -
(a) to determine a case finally, where the evidence on record is sufficient;
(b) to take additional evidence or to require any evidence to be taken by the
Adjudicating Authority, where the Adjudicating Authority has refused to admit
evidence, which ought to have been admitted;
(c) to require any document to be produced or any witness to be examined for
the purposes of proceeding before it;
(d) to frame issues which appear to the Appellate Tribunal essential for
adjudication of the case and refer them to the Adjudicating Authority for
(e) to pass final order and affirm, vary or reverse an order of adjudication
passed by the Adjudicating Authority and pass such other order or orders as may
be necessary to meet the ends of justice.
(5) The Appellate Tribunal, as far as possible, may hear and finally decide
the appeal within a period of one year from the last date of the month in which
the appeal is filed.