Benami property claims barred unless tax disclosure or prescribed notice enables civil suit only after compliance. A claimant seeking to enforce rights in property held benami is barred from instituting suit unless the claimant has disclosed income from the property in an income-tax return, disclosed the property in a net wealth return, or given the prescribed notice to the Income-tax Officer; the Income-tax Officer must, on application and fee, issue relevant extracts or a certified copy of the notice within fourteen days, and the section excludes suits of limited value tried by Courts of Small Causes or equivalent jurisdiction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Benami property claims barred unless tax disclosure or prescribed notice enables civil suit only after compliance.
A claimant seeking to enforce rights in property held benami is barred from instituting suit unless the claimant has disclosed income from the property in an income-tax return, disclosed the property in a net wealth return, or given the prescribed notice to the Income-tax Officer; the Income-tax Officer must, on application and fee, issue relevant extracts or a certified copy of the notice within fourteen days, and the section excludes suits of limited value tried by Courts of Small Causes or equivalent jurisdiction.
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