Section 48 of the Benami Act: Right to Representation

Section 48 of the Prohibition of Benami Property Transactions Act, 1988 gives an appellant before the Appellate Tribunal the right either to appear personally or to take the assistance of an authorised representative of the appellant's choice.

Updated: 14 September 2026

Current statutory position: The operative law is the Prohibition of Benami Property Transactions Act, 1988. Section 48 was inserted by the Benami Transactions (Prohibition) Amendment Act, 2016 and took effect from 1 November 2016.

What does Section 48 provide?

Section 48 deals with representation in an appeal before the Appellate Tribunal. It recognises two basic choices for an appellant: the appellant may present the case personally, or may authorise an eligible representative in writing to appear and present the case.

The provision also permits the Central Government to authorise one or more officers to act as presenting officers on behalf of the Government in appeals before the Tribunal.

Section 48 - Right to representation

(1) A person preferring an appeal to the Appellate Tribunal under this Act may either appear in person or take the assistance of an authorised representative of his choice to present his case before the Appellate Tribunal.

(2) The Central Government may authorise one or more of its officers to act as presenting officers on its behalf, and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal.

Explanation. For the purposes of this section, "authorised representative" means a person authorised by the appellant in writing to appear on his behalf, being -

(i) a person related to the appellant in any manner, or a person regularly employed by the appellant; or

(ii) any officer of a scheduled bank with which the appellant maintains an account or has other regular dealings; or

(iii) any legal practitioner who is entitled to practice in any civil court in India; or

(iv) any person who has passed any accountancy examination recognised in this behalf by the Board; or

(v) any person who has acquired such educational qualifications as the Board may prescribe for this purpose.

Who can be an authorised representative?

For Section 48, merely being chosen by the appellant is not enough. The authority must be in writing, and the representative must fall within one of the categories specified in the Explanation to the section.

A relative of the appellant or a person regularly employed by the appellant.
An officer of a scheduled bank with which the appellant maintains an account or has other regular dealings.
A legal practitioner entitled to practice in a civil court in India.
A person who has passed an accountancy examination recognised by the Board for this purpose.
A person possessing educational qualifications prescribed by the Board for this purpose.

Meaning and practical effect of the right to representation

The section ensures that an appellant is not compelled to conduct an appellate case personally. Depending on the facts and complexity of the matter, the appellant may use an eligible lawyer, accountant, bank officer, employee, relative or other prescribed qualified person, provided the statutory requirements are met.

The written authorisation requirement is important because it establishes the representative's authority to act for the appellant before the Tribunal. The representative should therefore carry or file the appropriate written authority in the form required by the Tribunal's procedure.

Key point: Section 48 concerns representation before the Appellate Tribunal. It does not itself create the right of appeal; the appeal mechanism is principally dealt with in Section 46.

Appellate Tribunal under the Benami law

The Act defines the Appellate Tribunal by reference to the Tribunal constituted for hearing appeals under the statutory framework. The present Appellate Tribunal functions from New Delhi and hears appeals under the Prohibition of Benami Property Transactions Act along with matters under certain other central economic laws.

Related provisions

Readers dealing with an appeal under the Benami law may also refer to the connected provisions on filing an appeal, correction of Tribunal orders and further appeal to the High Court:

Official legal sources

For the current statutory text and official material, refer to the India Code page for the Prohibition of Benami Property Transactions Act, 1988 and the official website of the Appellate Tribunal.

This article is for general legal information. Statutory text, rules, notifications and applicable judicial decisions should be checked before acting in a particular case.