Burden of Proof in Benami Transactions: Respondents Must Prove, Officer's Failure Leads to Appeal Dismissal Under Benami Act.

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....Benami transactions - offence under Benami Act - onus of proving a benami transaction - after amendment, the onus of proving a benami transaction rests entirely on the shoulders of the respondents (Benamidar & beneficial owner) - Once both are able to discharge their burden of proof, then the burden of proof would be shifted to the prosecution - since IO has miserably failed to discharge such burden of proof - appeal is dismissed....