Confiscated property disposal follows the Income-tax Act procedure when the Central Government directs disposal under the benami property rules.

Disposal of property confiscated under the benami property framework is undertaken by the administrator when directed by the Central Government. The property, once vested in the Government, must be disposed of in the manner provided in the Second Schedule to the Income-tax Act, 1961. The rule thus incorporates the income-tax recovery procedure as the governing method for disposal of confiscated benami property.

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