Prohibition to re-transfer property in benamidar

No person, being benamidar shall re-transfer the benami property held by him to the beneficial owner or any other person acting on his behalf. On the expiry of the period specified under sub-section (1), the books of account and other documents shall be returned to the person from whom such books of account or other documents were impounded unless the Approving Authority or Adjudicating Authority permits retention of such books of account and other documents beyond the said period.