https://www.taxtmi.com/highlights?id=85265 AT upheld provisional attachment of properties determined to be benami transactions where tribal land was purchased by non-tribal persons through a proxy owner. The beneficial owner attempted to circumvent restrictions under Chhattisgarh Land Revenue Code by using a tribal person as benamidar. The fiduciary relationship exception under s.2(9)(A)(ii) of PBPT Act was rejected as the arrangement aimed to contravene law. Properties at serial 1-3, 11-16 confirmed as benami. Matter remanded for verification of properties 4-10 to determine benami status. Agreement and authority letter presented by appellants deemed unreliable due to discrepancies and collusion between parties. Subsequent property transfers to beneficial owner's son declared void u/s 6. en-us Wed, 29 Jan 2025 09:00:44 +0530 Wed, 29 Jan 2025 09:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85265 AT upheld provisional attachment of properties determined to be benami transactions where tribal land was purchased by non-tribal persons through a proxy owner. The beneficial owner attempted to circumvent restrictions under Chhattisgarh Land Revenue Code by using a tribal person as benamidar. The fiduciary relationship exception under s.2(9)(A)(ii) of PBPT Act was rejected as the arrangement aimed to contravene law. Properties at serial 1-3, 11-16 confirmed as benami. Matter remanded for verification of properties 4-10 to determine benami status. Agreement and authority letter presented by appellants deemed unreliable due to discrepancies and collusion between parties. Subsequent property transfers to beneficial owner's son declared void u/s 6. Highlights Benami Property Wed, 29 Jan 2025 09:00:44 +0530 https://www.taxtmi.com/highlights?id=85265