Section 46 of the Benami Act: Appeals to Appellate Tribunal

(1) Any person, including the Initiating Officer, aggrieved by an order of the Adjudicating Authority may prefer an appeal, in the prescribed form and with the prescribed fee, to the Appellate Tribunal against an order passed by the Adjudicating Authority under Section 26(3), within 45 days from the date on which the order is received by the Initiating Officer or by such person.

(1A) Any person aggrieved by an order passed by the authority under Section 54A may prefer an appeal, in the prescribed form and with the prescribed fee, to the Appellate Tribunal against that order within 45 days from the date on which the order is received by such person.

(2) The Appellate Tribunal may entertain an appeal after the 45-day period if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.

(3) After receiving an appeal, the Appellate Tribunal may give the parties an opportunity of being heard and pass such orders as it thinks fit.

(4) While deciding the appeal, the Appellate Tribunal has power:

(a) to determine the case finally where the evidence on record is sufficient;

(b) to take additional evidence, or require evidence to be taken by the Adjudicating Authority, where evidence that ought to have been admitted was refused;

(c) to require production of documents or examination of witnesses for the proceeding;

(d) to frame issues considered essential for adjudication and refer them to the Adjudicating Authority for determination; and

(e) to pass final orders affirming, varying or reversing the adjudication order and to pass other orders necessary to meet the ends of justice.

(5) As far as possible, the Appellate Tribunal may hear and finally decide the appeal within one year from the last date of the month in which the appeal is filed.