https://www.taxtmi.com/caselaws?id=765267 The Appellate Tribunal under SAFEMA upheld provisional attachment orders for benami properties where a non-tribal person circumvented Chhattisgarh Land Revenue Code restrictions by purchasing tribal land through a Scheduled Tribe individual. The Tribunal rejected the fiduciary relationship exception under Section 2(9)(A)(ii) of PBPT Act 1988, finding the transaction was undertaken to contravene law. Properties purchased by the benamidar for the beneficial owner's benefit were rightfully attached as benami properties. The matter was partially remanded for factual verification of certain properties while appeals regarding other properties were dismissed. en-us Thu, 19 Dec 2024 00:00:00 +0530 Mon, 27 Jan 2025 16:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765267 The Appellate Tribunal under SAFEMA upheld provisional attachment orders for benami properties where a non-tribal person circumvented Chhattisgarh Land Revenue Code restrictions by purchasing tribal land through a Scheduled Tribe individual. The Tribunal rejected the fiduciary relationship exception under Section 2(9)(A)(ii) of PBPT Act 1988, finding the transaction was undertaken to contravene law. Properties purchased by the benamidar for the beneficial owner's benefit were rightfully attached as benami properties. The matter was partially remanded for factual verification of certain properties while appeals regarding other properties were dismissed. Case-Laws Benami Property Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765267