Updated: 14 September 2026

Section 41 of the Benami Act: Distribution of Business Among Appellate Tribunal Benches

Section 41 of the Prohibition of Benami Property Transactions Act, 1988 empowers the Chairperson of the Appellate Tribunal to distribute Tribunal business among its Benches and to specify the matters that each Bench may deal with.

Section 41 - Distribution of Business Among Benches

Statutory rule: Where Benches of the Appellate Tribunal are constituted, the Chairperson may, from time to time, issue a notification providing for distribution of the Tribunal's business among those Benches and specifying the matters that may be dealt with by each Bench.

In simple terms, Section 41 is an administrative allocation provision. It authorises the Chairperson to decide how cases and categories of matters are assigned among the different Benches of the Appellate Tribunal.

Relevant Definitions and Connected Provisions

Appellate Tribunal: Section 2 of the Act defines the Appellate Tribunal as the Tribunal established under Section 30.

Establishment of the Appellate Tribunal: Section 30 provides for establishment of an Appellate Tribunal by the Central Government to hear appeals against orders covered by the Act.

Benches: Section 31 provides for exercise of the Tribunal's jurisdiction through Benches and deals with their composition. Section 41 operates after such Benches are constituted.

Practical Effect of Section 41

The provision enables orderly case management within the Appellate Tribunal. The Chairperson may allocate business geographically, subject-wise, or by categories of proceedings, depending on the notification or administrative arrangement made under the Act.

Section 41 does not itself decide the merits of an appeal or enlarge the substantive jurisdiction of the Tribunal. Its function is to regulate which Bench will deal with particular Tribunal business.

Current statutory title: Although the 2016 amendment is commonly referred to as the Benami Transactions (Prohibition) Amendment Act, 2016, the principal law is now titled the Prohibition of Benami Property Transactions Act, 1988.