Benami property confiscation: procedure for vesting in government and administrator taking possession subject to appeal.

An order under Section 26(3) finding property to be benami property leads to confiscation under Section 27 after a hearing, subject to any appellate order; exceptions apply where the acquirer obtained the property for adequate consideration from the benamidar before service of the show cause notice and without knowledge of the benami transaction. Upon confiscation, rights and title vest absolutely in the Central Government without compensation. Section 28(1) and Section 29 empower an Administrator to receive, manage and take possession by written notice and, if necessary, requisition police assistance.

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