Prohibition of Benami Property Transactions Act, 1988
Section - 2 - Definitions
3[Definitions.2. In this Act, unless the context otherwise requires,-
(1)
-
"Adjudicating Authority" means the Adjudicating Authority 3a[referred to in] section 7;
(2)
-
"Administrator" means an Income-tax Officer as defined in clause (25) of section 2 of the Income-tax Act, 1961 (43 of 1961);
(3)
-
"Appellate Tribunal" means the Appellate Tribunal established under section 30;
(4)
-
"Approving Authority" means an Additional Commissioner or a Joint Commissioner as defined in clauses (1C) and (28C) respectively of section 2 of the Income-tax Act, 1961 (43 of 1961);