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of <h1>Finance Bill 2023 amends Benami Act: Defines High Court jurisdiction and adjusts appeal period to 45 days post-receipt.</h1> Clause 152 of the Finance Bill, 2023, amends the Prohibition of Benami Property Transactions Act, 1988, effective April 1, 2023. It revises section 2, clause (18), to define the High Court jurisdiction for cases where the aggrieved party or respondents do not reside or conduct business within any High Court's jurisdiction. It specifies the High Court where the Initiating Officer's office is located as the jurisdiction. Additionally, amendments to section 46 change the appeal filing period to 45 days from when the order is received, rather than from the order's date.
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