Vidhi Codex

Bare Act

Uttarakhand Benami Transactions (Prohibition) Act, 2016

Tax201646 sections

This law prohibits people in Uttarakhand from holding property in someone else's name to hide the true owner. It applies to individuals, families, companies, and other legal entities operating within the state. By banning these secret ownership arrangements, the government aims to prevent tax evasion and money laundering while ensuring transparency in property ownership. Violations can lead to penalties and confiscation of the property, making it illegal to use fictitious names or deny knowledge of ownership to avoid taxes or legal scrutiny.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Definitions
  3. 3. Prohibition of benami transaction
  4. 4. Property held benami liable to confiscation
  5. 5. Prohibition of right to recover property held benami
  6. 6. Prohibition to re-transfer property in benamidar
  7. 7. Authorities
  8. 8. Jurisdiction of authorities
  9. 9. Powers of authorities regarding summons, production of documents and to give evidence, etc.
  10. 10. Power to call for information
  11. 11. Power of authority to impound documents
  12. 12. Power to cause inquiry or investigation
  13. 13. Notice and attachment of property involved in prohibited benami transaction
  14. 14. Manner of service of notice
  15. 15. Adjudication of benami property
  16. 16. Confiscation and vesting of benami property
  17. 17. Management of properties confiscated under this Act
  18. 18. Possession of property
  19. 19. Establishment of Appellate Tribunal
  20. 20. Appeals to Appellate Tribunal
  21. 21. Powers of Appellate Tribunal
  22. 22. Rectification of mistakes
  23. 23. Right to representation
  24. 24. Appeal to High Court
  25. 25. Special Courts
  26. 26. Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
  27. 27. Penalty for benami transaction
  28. 28. Penalty for false information
  29. 29. Previous sanction
  30. 30. Certain transfers to be null and void
  31. 31. Exemption
  32. 32. Power of State Government to issue directions, etc.
  33. 33. Findings under other laws not conclusive for proceedings
  34. 34. Application of other laws not barred
  35. 35. Bar of jurisdiction
  36. 36. Offences to be non-cognizable
  37. 37. Offences by companies
  38. 38. Notice, etc., not to be invalid on certain grounds
  39. 39. Protection of action taken in good faith
  40. 40. Transfer of pending cases
  41. 41. Legal heir
  42. 42. Overriding effect of Act.
  43. 43. Power to make rules
  44. 44. Rules to be laid before State Assembly
  45. 45. Power to remove difficulties
  46. 6(3). Section 6(3)

PDF: pending for this language.