Sections 28-29 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Once benami property has been confiscated under section 27, someone has to take it over, hold it and, in time, dispose of it. Sections 28 and 29 give that job to the Administrator, say how the Administrator is appointed, and set out how possession is taken, including a seven-day notice to surrender and police help if the order is not obeyed.
As per the consolidated text consulted, the Administrator has power to receive and manage property in relation to which a confiscation order under section 27(1) has been made, on prescribed conditions (section 28(1)). The Central Government notifies its officers to perform the functions of Administrators (section 28(2)) and the Administrator disposes of vested property as directed (section 28(3)). On possession, the Administrator orders surrender within seven days of service of a written notice and may requisition police help if the order is not obeyed or immediate possession is warranted (section 29).
How these sections came in
Sections 28 and 29 are the last two sections of Chapter IV (Attachment, Adjudication and Confiscation), a heading printed in the gazette but not in the copy consulted. They were inserted by the Benami Transactions (Prohibition) Amendment Act, 2016 and are checked against the Gazette of India copy of that Act (assent 10 August 2016). The 2016 changes were brought into force by notification; the date is not in the sources consulted.
If you occupy property that may be confiscated, or you are a tenant or licensee of such property, the possession steps in section 29 matter to you directly. A legal dispute resolution review of your rights and papers before a notice arrives is much easier than after.
Who is the Administrator
Section 2(2) defines the "Administrator" as an Income-tax Officer as defined in clause (25) of section 2 of the Income-tax Act, 1961. The reference is quoted as printed; check the current income-tax law for the corresponding provision. The Administrator is one of the four authorities in section 18(1); see our article on sections 18 to 20.
Section 28: management and disposal
Section 28(1). "The Administrator shall have the power to receive and manage the property, in relation to which an order of confiscation under sub-section (1) of section 27 has been made, in such manner and subject to such conditions, as may be prescribed." The Administrator's power to manage depends on the confiscation order under section 27(1); the manner and conditions are left to rules, which are not in the sources consulted. For the order itself, see our article on section 27.
Section 28(2). "The Central Government may, by order published in the Official Gazette, notify as many of its officers as it thinks fit, to perform the functions of Administrators." More than one officer can be notified; the plural "Administrators" is used.
Section 28(3). "The Administrator shall also take such measures, as the Central Government may direct, to dispose of the property which is vested in the Central Government under sub-section (3) of section 27, in such manner and subject to such conditions as may be prescribed." Two things are left to others: the measures are as the Central Government directs, and the manner and conditions of disposal are as prescribed. The sources consulted do not state the method of disposal, so no step is given here.
Section 29: taking possession
Section 29(1). "Where an order of confiscation in respect of a property under sub-section (1) of section 27, has been made, the Administrator shall proceed to take the possession of the property."
Section 29(2) says the Administrator shall:
- (a) "by notice in writing, order within seven days of the date of the service of notice to any person, who may be in possession of the benami property, to surrender or deliver possession thereof to the Administrator or any other person duly authorised in writing by him in this behalf"; and
- (b) "in the event of non-compliance of the order referred to in clause (a), or if in his opinion, taking over of immediate possession is warranted, for the purpose of forcibly taking over possession, requisition the service of any police officer to assist him", and it is "the duty of the officer to comply with the requisition".
Read closely, clause (a) is a written notice to any person in possession. The person has seven days from the date of service of the notice to surrender or deliver possession to the Administrator or to a person authorised in writing by him. Clause (b) has two triggers for police help: non-compliance with the clause (a) order, or the Administrator's opinion that taking over immediate possession is warranted. The second trigger is framed by the Administrator's own opinion and is not tied in the text to the seven-day period.
| Step | Provision | Detail |
|---|---|---|
| Confiscation order | Section 27(1) | Made by the Adjudicating Authority |
| Administrator notified | Section 28(2) | Central Government's officers, by order in the Official Gazette |
| Administrator takes possession | Section 29(1) | Shall proceed to take possession |
| Notice to the person in possession | Section 29(2)(a) | Written; surrender or deliver within seven days of service |
| Police help | Section 29(2)(b) | On non-compliance, or if immediate possession is warranted |
| Management and disposal | Section 28(1), (3) | As prescribed and as the Central Government directs |
Points to watch
- The seven days run from service, not from the confiscation order. Section 29(2)(a) speaks only of "the date of the service of notice" and does not say how that notice is served.
- The person in possession need not be the benamidar. Clause (a) applies to "any person, who may be in possession of the benami property", so a tenant, licensee or other occupier can receive the notice.
- Appeal. Confiscation under section 27(1) is made subject to the order of the Appellate Tribunal if an appeal is filed. Whether possession steps wait for an appeal is not stated in sections 28 and 29, and this article does not add anything on that point. See our article on section 27.
- Rules. The manner of management and of disposal, and any conditions, are to be prescribed.
Practical example
After an order of confiscation under section 27(1) in respect of a shop in Amritsar, the Administrator serves a written notice on the occupier, Harpreet Bedi, who has run a business there as a tenant of the benamidar. Section 29(2)(a) gives Harpreet seven days from the date of service of the notice to surrender or deliver possession to the Administrator or a person authorised in writing by him. If Harpreet does not comply, section 29(2)(b) lets the Administrator requisition a police officer to assist in forcibly taking over possession, and it is the officer's duty to comply. The Administrator then manages the shop and, in time, disposes of it as the Central Government directs, on the manner and conditions prescribed.
Related law on attachment and confiscation
For readers comparing laws, our post on attachment and confiscation of property by the Enforcement Directorate covers the money-laundering law. That is a different Act with its own text.
Other laws and later amendments
Sections 28 and 29 refer to the Income-tax Act, 1961 only through the definition of Administrator in section 2(2). Check the current law for the corresponding provision. Later amendments to the Act are not in the sources consulted; check them.
Need help with possession or a notice from the Administrator?
A notice to surrender possession runs on a seven-day clock from service, and the papers you hold may decide your position. Our legal dispute resolution team can read the notice and the confiscation order together with you and advise on next steps.
Key takeaways
- The Administrator receives and manages property confiscated under section 27(1), on prescribed conditions.
- The Central Government notifies its officers as Administrators by order in the Official Gazette.
- The Administrator disposes of vested property as the Central Government directs, in the prescribed manner.
- A written notice orders any person in possession to surrender within seven days of service.
- Police help can be requisitioned on non-compliance, or if immediate possession is warranted.
Read next
- Section 27: confiscation and vesting of benami property
- Section 24: show-cause notice and provisional attachment
- Sections 30 to 34: the Appellate Tribunal
- Attachment and confiscation of property: ED powers under PMLA
Disclaimer: Based on a third-party consolidated text of the Prohibition of Benami Property Transactions Act, 1988 as amended by the Benami Transactions (Prohibition) Amendment Act, 2016, checked against the Gazette of India copy of that amending Act (11 August 2016), as consulted on 2 October 2026. The commencement notification, the rules and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.