Prohibition of Benami Property Transactions Act, 1988

Section 30 - Establishment of Appellate Tribunal

Section 30 provides the statutory basis for establishment of the Appellate Tribunal that hears appeals against orders of the Adjudicating Authority under the Prohibition of Benami Property Transactions Act, 1988.

Updated: 14 September 2026

Current name of the law: The statute is the Prohibition of Benami Property Transactions Act, 1988. The Benami Transactions (Prohibition) Amendment Act, 2016 substantially amended and renamed the original 1988 Act with effect from 1 November 2016.

Text of Section 30

The Central Government shall, by notification, establish an Appellate Tribunal to hear appeals against the orders of the Adjudicating Authority under this Act.

Meaning and scope of Section 30

Section 30 is an enabling provision. It requires the Central Government to establish the Appellate Tribunal by notification and identifies its central appellate function: hearing appeals from orders made by the Adjudicating Authority under the Act.

The expression "Appellate Tribunal" is defined in Section 2(3) of the Act as the Appellate Tribunal established under Section 30. This links the definition directly to the institution created under Chapter V.

Where Section 30 fits in the appellate framework

Section 30 begins Chapter V of the Act. The provisions that follow deal with the composition, functioning, procedure and jurisdiction of the Appellate Tribunal. In particular:

Section 31 deals with the composition and Benches of the Appellate Tribunal.
Section 40 deals with procedure and powers of the Appellate Tribunal.
Section 46 provides for appeals to the Appellate Tribunal against specified orders of the Adjudicating Authority and other appealable orders covered by the Act.
Section 49 provides for an appeal to the High Court in accordance with the statutory conditions.

Practical point: Section 30 creates the appellate forum, but the right, limitation period, prescribed form and procedural requirements for filing an appeal are governed principally by Section 46 and the applicable rules.

What is the Adjudicating Authority?

Under Section 2(1), the term "Adjudicating Authority" means the Adjudicating Authority referred to in Section 7. The Adjudicating Authority performs the adjudicatory functions assigned to it under the Act, including proceedings concerning property alleged to be involved in a benami transaction.

Why Section 30 is important

Section 30 ensures that orders of the Adjudicating Authority are subject to a specialised statutory appellate mechanism. It forms part of the Act's system of adjudication, appeal and further judicial review.

Official legal sources

For the latest consolidated statutory text, amendments, rules and notifications, readers should verify the official Government sources linked in the right-hand panel. The official India Code version identifies the statute as Act No. 45 of 1988 and contains Chapter V on the Appellate Tribunal.

The Prohibition of Benami Property Transactions Rules, 2016 came into force on 1 November 2016 and contain procedural provisions and prescribed forms relevant to proceedings under the Act.

Related Benami Act provisions

The preceding provisions deal with attachment, adjudication, confiscation, management and possession of benami property. Section 30 marks the beginning of the appellate stage under Chapter V.