Section 66 of the Benami Act: Proceedings Against Legal Representative
Section 66 of the Prohibition of Benami Property Transactions Act, 1988 deals with what happens to proceedings under the Act when a person dies. It permits specified proceedings to continue against the deceased person's legal representative and also preserves the legal representative's right to pursue an appeal in the circumstances stated in the section.
Updated: 14 September 2026 | Current statutory title: Prohibition of Benami Property Transactions Act, 1988
What does Section 66 provide?
Section 66 is a continuity provision. Death of a person does not automatically terminate every proceeding under the Act. Instead, the provision identifies when an existing proceeding may continue against a legal representative, when a proceeding that could have been taken against the deceased may be taken against the legal representative, and when the legal representative may continue or file an appeal.
Section 66(1): continuation of a pending proceeding
In substance: where a person dies while a proceeding under the Act is pending, a proceeding already taken against that person before death is treated as having been taken against the legal representative and may continue from the stage at which it stood on the date of death.
This prevents an otherwise maintainable proceeding from failing merely because the person against whom it had been initiated dies during its pendency. The legal representative steps into the proceeding for the statutory purpose contemplated by Section 66.
Section 66(2): proceedings that could have been taken
In substance: a proceeding that could have been taken against the deceased, had the person survived, may be taken against the legal representative. The Act applies accordingly, subject to the express exclusions stated in Section 66(2), namely Section 3(2) and Chapter VII.
The exclusion is important. Section 66 does not simply transfer every statutory consequence to a legal representative. The provision itself limits the application of the Act by excluding the provisions specifically mentioned in sub-section (2).
What is Section 3?
Section 3 is the provision that prohibits benami transactions. Section 66(2) expressly excludes sub-section (2) of Section 3 when applying the Act to a legal representative under this continuity mechanism.
What is Chapter VII?
Chapter VII contains the Act's provisions relating to offences and prosecution. Section 66(2) expressly excludes Chapter VII from the provisions that apply to the legal representative under that sub-section.
Section 66(3): appeal by the legal representative
In substance: where property of a person has been held benami under Section 26(3), the legal representative may prefer an appeal to the Appellate Tribunal in place of that person, and Section 46 applies, or continues to apply, to the appeal so far as applicable.
What is Section 26?
Section 26 deals with adjudication of benami property by the Adjudicating Authority. Its sub-section (3) concerns the adjudicatory decision on whether the property is held benami after considering the material and following the statutory process.
What is Section 46?
Section 46 governs appeals to the Appellate Tribunal. Section 66(3) ensures that the death of the person concerned does not, by itself, extinguish the appeal remedy where the requirements of the provision are met.
Key points for understanding Section 66
- Death during a pending proceeding does not necessarily terminate that proceeding.
- A legal representative may be substituted for the deceased for the purposes specified in Section 66.
- Proceedings that could have been initiated against the deceased may, subject to the statutory limits, be taken against the legal representative.
- Section 66(2) contains express exclusions and should be read with those exclusions intact.
- A legal representative can pursue the appellate remedy contemplated by Section 66(3) read with Section 46.
Related provisions
Section 66 should be read with the relevant adjudication and appellate provisions, particularly Section 67 and the surrounding provisions of the Act. For sequential reading, see the links in the Benami Act section index on this page.
Official statutory source
The official text of the Act is available through India Code. Readers should verify the latest notified amendments and statutory text before relying on any provision in a particular proceeding.
India Code - Prohibition of Benami Property Transactions Act, 1988 (official text)