Sections 30-34 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.
A person who loses before the Adjudicating Authority can appeal to the Appellate Tribunal. Sections 30 to 34 set up that Tribunal: who establishes it, who sits on it, what qualifications they need, how Benches are formed, what their terms of service are and how long they stay in office.
As per the consolidated text consulted, the Central Government establishes an Appellate Tribunal by notification to hear appeals against orders of the Adjudicating Authority (section 30). It consists of a Chairperson and at least two other Members, one a Judicial Member and the other an Administrative Member (section 31). The Chairperson is a sitting or retired High Court Judge (section 32). The term is not more than five years or until sixty-five years of age, whichever is earlier, with no reappointment (section 34).
How these sections came in
Sections 30 to 34 are the opening sections of Chapter V (Appellate Tribunal), inserted by the Benami Transactions (Prohibition) Amendment Act, 2016 with the rest of sections 7 to 55 of the principal Act. The text is 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. Section 71 deals with the period before the Tribunal is established; see our article on sections 68 to 71.
If you are thinking of appealing against an order of the Adjudicating Authority, a legal dispute resolution review of the order and the route of appeal should start well before the time limit approaches. The time limit and procedure for appeal are in sections 45 and 46, not here.
Section 30: establishment
"The Central Government shall, by notification, establish an Appellate Tribunal to hear appeals against the orders of the Adjudicating Authority under this Act." The Tribunal is a single body, "an Appellate Tribunal", established by the Central Government by notification. It is defined in section 2(3) as the Appellate Tribunal established under section 30.
Section 31: composition and Benches
Section 31(1). The Appellate Tribunal "shall consist of a Chairperson and at least two other Members of which one shall be a Judicial Member and other shall be an Administrative Member".
Section 31(2), "subject to the provisions of this Act":
| Clause | What it says |
|---|---|
| (a) | The jurisdiction of the Appellate Tribunal may be exercised by Benches |
| (b) | A Bench may be constituted by the Chairperson with two Members as the Chairperson may deem fit |
| (c) | Benches shall ordinarily sit in the National Capital Territory of Delhi and at such other places as the Central Government may, in consultation with the Chairperson, by notification, specify |
| (d) | The Central Government shall, by notification, specify the areas in relation to which each Bench may exercise its jurisdiction |
Section 31(3). "Notwithstanding anything contained in sub-section (2), the Chairperson may transfer a Member from one Bench to another Bench."
The structure is the same as that for the Adjudicating Authority under section 10, with one difference: here one of the two other Members must be a Judicial Member and the other an Administrative Member. The notifications on the places and areas of Benches are not in the sources consulted. See our article on sections 7 to 11 for the Adjudicating Authority.
Section 32: qualifications
| Post | Qualification |
|---|---|
| Chairperson (32(1)) | A sitting or retired Judge of a High Court, who has completed not less than five years' of service (as printed) |
| Judicial Member (32(2)(a)) | Has been a Member of the Indian Legal Service and has held the post of Additional Secretary or equivalent post in that Service |
| Administrative Member (32(2)(b)) | Has been a Member of the Indian Revenue Service and has held the post of Chief Commissioner of Income tax or equivalent post in that Service |
Section 32(3): "No sitting Judge of a High Court shall be appointed under this section except after consultation with the Chief Justice of the High Court." Section 32(4): a Chairperson or Member holding a post as such in any other Tribunal established under any law for the time being in force, in addition to that post, "may be appointed as the Chairperson or a Member, as the case may be, of the Appellate Tribunal under this Act".
Compare section 9, which sets the qualifications for the Adjudicating Authority: Commissioner of Income-tax or Joint Secretary level there, and Chief Commissioner of Income tax or Additional Secretary level here. The text states the posts and does not describe their rank in any further detail.
Section 33: terms of service and vacancies
- Section 33(1): the salary and allowances, and other terms and conditions of service of the Chairperson and other Members "shall be such as may be prescribed and shall not be varied to their disadvantage during their tenure". The detail is left to rules, which are not in the sources consulted. The protection against variation to their disadvantage applies during the tenure.
- Section 33(2): a vacancy in the office of the Chairperson or any other Member "shall be filled up within a period of three months from the date on which such vacancy occurs".
Section 34: term of office
"The Chairperson and Members of the Appellate Tribunal shall hold office for a term not exceeding five years from the date on which they enter upon their office, or until they attain the age of sixty-five years, whichever is earlier and shall not be eligible for reappointment."
Two limits apply together: five years from entry, and the age of sixty-five years, whichever comes first. There is no reappointment. The sixty-five-year limit for the Tribunal is different from the sixty-two-year limit for the Adjudicating Authority in section 12; see our article on sections 12 to 17.
| Point | Adjudicating Authority | Appellate Tribunal |
|---|---|---|
| Established or appointed | Section 7 | Section 30 |
| Minimum strength | Chairperson and at least two other Members | Chairperson and at least two other Members (one Judicial, one Administrative) |
| Term | Five years or age sixty-two, whichever is earlier | Five years or age sixty-five, whichever is earlier |
| Reappointment | Not eligible | Not eligible |
| Vacancy to be filled | Within three months | Within three months |
Who is affected
- Appellants, who will argue before a Bench with a Judicial and an Administrative Member.
- The Central Government and officers, who will also be appellants or respondents in appeals.
- Students and practitioners, who should note the different qualifications and age limit in this Chapter.
The money-laundering connection
Section 71 allows the Central Government to provide, by notification, that until the Appellate Tribunal is established under this Act, the Appellate Tribunal established under section 25 of the Money-Laundering Act, 2002 may discharge its functions. Whether such a notification exists is not in the sources consulted. For that Tribunal, see our posts on the Appellate Tribunal under PMLA and the article on appellate tribunal under PMLA, its procedure and powers.
Practical example
Nikhil Arora loses before the Adjudicating Authority, which confirms the attachment of his warehouse. He wishes to appeal. Section 30 says the Appellate Tribunal hears appeals against the orders of the Adjudicating Authority under this Act. Section 31 tells him the Bench is likely to be formed by the Chairperson with two Members, and that the Tribunal has a Judicial Member and an Administrative Member. Section 32 tells him a Chairperson is a sitting or retired High Court Judge. He then turns to sections 45 and 46 for the time limit and form of appeal.
Other laws and later amendments
Section 32(4) refers to "any other Tribunal, established under any law for the time being in force", and section 71 refers to the Money-Laundering Act, 2002. Check the current law for the corresponding provisions. Later amendments to the Act are not in the sources consulted; check them.
Need help with an appeal to the Appellate Tribunal?
If an order of the Adjudicating Authority has gone against you, the structure of the Tribunal matters less than the dates and the grounds. Our legal dispute resolution team can review the order and plan the appeal with you.
Key takeaways
- The Central Government establishes the Appellate Tribunal by notification to hear appeals against the Adjudicating Authority (section 30).
- It has a Chairperson and at least two other Members, one Judicial and one Administrative (section 31(1)).
- The Chairperson is a sitting or retired Judge of a High Court (section 32(1)).
- The term is not more than five years or until age sixty-five, whichever is earlier, with no reappointment (section 34).
- A vacancy is to be filled within three months (section 33(2)).
Read next
- Sections 35 to 39: removal, vacancies, resignation and staff of the Appellate Tribunal
- Sections 45 and 46: civil court bar and appeal to the Appellate Tribunal
- Sections 7 to 11: the Adjudicating Authority
- Appellate Tribunal 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.