Prohibition of Benami Property Transactions Act, 1988
Section - 46 - Appeals to Appellate Tribunal
Appeals to Appellate Tribunal.46. (1) Any person, including the Initiating Officer, aggrieved by an order of the Adjudicating Authority may prefer an appeal in such form and along with such fees, as may be prescribed, to the Appellate Tribunal against the order passed by the Adjudicating Authority under sub-section (3) of section 26, within a period of forty-five days from the date 15c[on which such order is received by the Initiating Officer or received by such person].15d[(1A) Any person aggrieved by an order passed by the authority under section 54A may prefer an appeal in such form alongwith such fees, as may be prescribed, to the Appellate Tribunal against the said order within a period of forty-five days from the date 15e[on which such order is received by such person].](2) The Appellate Tribunal may entertain any appeal after the said period of forty-five days, if it is satisfied that the appellant was prevented, by sufficient cause, from filing the appeal in time.(3) On receipt of an appeal under sub-section (1) 15d[or sub-section (1A)], the Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.(4) An Appellate Tribunal while deciding the appeal shall have the power-
| (a) | - | to determine a case finally, where the evidence on record is sufficient; |
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