Adjudication procedure requires notice, hearing, inquiries and opportunity to be heard before confirming or revoking benami property attachment.

Adjudication under Section 26 requires the Adjudicating Authority to hear references from the Initiating Officer, provisionally attach properties it deems benami, issue timely notice allowing a minimum compliance period, consider replies, conduct inquiries and receive evidence, and provide affected persons an opportunity to be heard. The Authority may add or remove parties, make best judgment findings where identification of benami portions is unclear, and must pass a reasoned order either confirming the attachment and holding the property benami or revoking the attachment within the statutory time limit.

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