What is the procedure for the adjudication before the Adjudicating Authority?
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....ovisional attachment. The procedure for adjudication hearings under Section 26, in a nutshell, is as follows: (a) Receipt of reference under Section 24(5) from IO in respect of any alleged benami property; (b) Where in the course of proceedings before it, the Adjudicating Authority has reason to believe that a property, other than a prop­erty referred to it by the IO is benami property, it ....
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....he notice issued; (g) The Adjudicating Authority may make or cause to be made such inquiries and calling for such reports or evidence as Adjudicating Authority deems fit; (h) The Adjudicating Authority shall take into account all relevant materials; (i) The Adjudicating Authority shall provide an opportunity of being heard to the person specified as a Benamidar in the notice, the Initiating Off....
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