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EXTRAORDINARY
PART II —Section 3 —Sub-section ( i)
PUBLISHED BY AUTHORITY
No. 449] NEW DELHI, MONDAY, JULY 31, 2023/ SHRAVANA 9, 194 5
CG-DL-E-31072023-247735
MINISTRY OF FINANCE
(Department of Revenue )
(COMPETENT AUTHORITY CELL )
NOTIFICATION
New Delhi, the 31st July, 2023
No. 04 of 2023
G.S.R. 5 71(E).— In ex ercise of the powers conferred under section 7 of the Prohibition of Benami Property
Transactions Act, 1988 [hereinafter called as “Act”](45 of 1988) as amended by Finance Act, 2021 (13 of 2021), and
in supersession of the notification number 02 of 2021 G. S.R, 499(E), dated the 19th July, 2021, Ministry of Finance,
Department of Revenue, published in Part II, Section 3, Sub -section (i) of the Gazette of India, Extraordinary, except
as respects things done or omitted to be done before such supersession, the Central Government is pleased to allocate
the following areas of jurisdiction among the Competent Authorities authorized under sub -section (1) of section 5 of
the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (13 of 197 6) for the purpose of
the said Act: -
Sl.
No. Name of Competent
Authority Jurisdiction
1. Competent Authority, Kolkata All the cases referred by Income Tax Authorities* exercising the powers
and performing the functions under the Prohibition of Benami Prop erty
Transactions Act, 1988 having headquarters at Kolkata, Bhubaneshwar,
Patna, Guwahati.
2. Competent Authority, Chennai All the cases referred by Income Tax Authorities* exercising the powers
and performing the functions under the Prohibition of Benami Property
Transactions Act, 1988 having headquarters at Bengaluru, Chennai, Kochi,
Hyderabad.
3. Competent Authority, New
Delhi All the cases referred by Income Tax Authorities* exercising the powers
and performing the functions under the Prohibition of Benami Property
Transactions Act, 1988 having headquarters at Delhi, Chandigarh,
Ludhiana, Jaipur, Lucknow, Kanpur.
4. Competent Authority, Mumbai All the cases referred by Income Tax Authorities* exercising the powers
and performing the functions under t he Prohibition of Benami Property
Transactions Act, 1988 having headquarters at Mumbai, Ahmedabad, Surat,
Pune, Nagpur, Panaji, Bhopal, Raipur.
* The territorial area wise jurisdiction of the respective Income Tax Authorities in this regard shall be same
as provided for in CBDT Notification No 40/2017/F. No. 173/429/2016 -ITA-I dated 18 -05-2017 [S.O. 1621(E)]
published in Part II, Section 3, Sub -section (ii) of the Gazette of India, Extraordinary.
The work performed by the Competent Authorities authoriz ed under sub -section (1) of section 5 of the
Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (13 of 1976) in exercise of powers
conferred under section 7 of the Prohibition of Benami Property Transactions Act 1988 shall be in addition to the
work already being performed by the Competent Authorities.
[F. No. A -50050/76/2023 -CA Cell]
MANOJ KUMAR SINGH, Director (Hq)
Uploaded by Dte. of Printing at Government of India Press, Ring Road , Mayapuri, New Delhi -110064
and Published by the Controller of Publications, Delhi -110054.
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