Sections 64-66 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.
Three short sections deal with practical questions that arise once the Act is working. Section 64 protects the Government, its officers, the Appellate Tribunal and the Adjudicating Authority for things done in good faith. Section 65 moves pending cases to the Adjudicating Authority or the Appellate Tribunal. Section 66 says what happens when a person dies during proceedings under the Act.
As per the consolidated text consulted, no prosecution, suit or other proceeding lies against the Government, any Government officer, the Appellate Tribunal or the Adjudicating Authority for anything done or intended to be done in good faith under the Act (section 64). A suit or proceeding in respect of a benami transaction pending in any court (other than a High Court), tribunal or forum on the date of commencement stands transferred to the Adjudicating Authority or the Appellate Tribunal (section 65). If a person dies during a proceeding, it continues against the legal representative (section 66).
How these sections came in
Sections 64 to 66 are in Chapter VIII (Miscellaneous), inserted by the Benami Transactions (Prohibition) Amendment Act, 2016 as part of sections 56 to 71. 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. That matters for section 65, which speaks of "the date of the commencement of this Act".
If a family member has died while a benami matter was pending, or a pending case may be affected by section 65, a legal dispute resolution review of the file and the stage reached is the first step.
Section 64: protection of action taken in good faith
"No prosecution, suit or other proceeding shall lie against the Government or any officer of the Government or the Appellate Tribunal or the Adjudicating Authority established under this Act, for anything done or intended to be done in good faith under this Act."
| Element | Text |
|---|---|
| Protected | The Government, any officer of the Government, the Appellate Tribunal, the Adjudicating Authority |
| Barred | Prosecution, suit or other proceeding |
| Condition | For anything done or intended to be done in good faith under the Act |
The protection is conditioned on good faith, and it covers things "done or intended to be done", so it reaches steps planned as well as steps taken. The section does not define good faith, and this article does not add a meaning. A person who acted otherwise than in good faith does not fall within the words. Compare section 63, which saves notices and orders from invalidity on account of a mistake, defect or omission; see our article on sections 25 and 63.
Section 65: transfer of pending cases
Section 65(1). "Every suit or proceeding in respect of a benami transaction pending in any Court (other than a High Court) or Tribunal or before any forum on the date of the commencement of this Act shall stand transferred to the Adjudicating Authority or the Appellate Tribunal, as the case may be, having jurisdiction in the matter."
Points to note:
- What is transferred: every suit or proceeding "in respect of a benami transaction".
- From where: any Court (other than a High Court), any Tribunal or any forum. A matter pending in a High Court stays there.
- When: pending "on the date of the commencement of this Act". As printed, the section says "this Act". The copy consulted does not give a date for the 2016 changes, which came into force by notification; the date is not in the sources consulted. This article does not choose a date.
- To whom: the Adjudicating Authority or the Appellate Tribunal, "as the case may be, having jurisdiction in the matter".
Section 65(2). Where a suit or proceeding stands transferred:
- (a) the court, Tribunal or other forum "shall, as soon as may be, after the transfer, forward the records of the suit, or other proceeding to the Adjudicating Authority or the Appellate Tribunal, as the case may be"; and
- (b) the Adjudicating Authority "may, on receipt of the records, proceed to deal with the suit, or other proceeding, so far as may be, in the same manner as in the case of a reference made under sub-section (5) of section 24, from the stage which was reached before the transfer or from any earlier stage or de novo as the Adjudicating Authority may deem fit".
So the Adjudicating Authority treats a transferred case like a reference under section 24(5), and has a choice of where to pick it up: the stage already reached, an earlier stage, or afresh. For the reference procedure, see our articles on section 24 and section 26. Read with section 45, which bars civil courts from matters the Act's authorities can determine, section 65 draws pending matters into the Act's own machinery; see our article on sections 45 and 46.
Section 66: proceedings against a legal representative
Section 66(1). "Where a person dies during the course of any proceeding under this Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased."
Section 66(2). "Any proceeding which could have been taken against the deceased if he had survived may be taken against the legal representative and all the provisions of this Act, except sub-section (2) of section 3 and the provisions of Chapter VII, shall apply accordingly."
Section 66(3). "Where any property of a person has been held benami under sub-section (3) of section 26, then, it shall be lawful for the legal representative of the person to prefer an appeal to the Appellate Tribunal, in place of the person and the provisions of section 46 shall, so far as may be, apply, or continue to apply, to the appeal."
| Sub-section | What it does |
|---|---|
| (1) | A proceeding against the deceased is deemed taken against the legal representative and may continue from the stage it had reached |
| (2) | A proceeding that could have been taken against the deceased may be taken against the legal representative; the Act applies, except section 3(2) and Chapter VII |
| (3) | The legal representative may appeal to the Appellate Tribunal in place of the deceased where property was held benami under section 26(3); section 46 applies so far as may be |
The exception in sub-section (2) is notable. Section 3(2) carries the three-year punishment, and Chapter VII holds the offences and punishments (sections 53 to 55). By excluding them, sub-section (2) means that the penal provisions are not applied to the legal representative of a deceased person under that sub-section. The text does not say more, and this article does not add anything. See our articles on section 3 and section 53.
The Act does not define "legal representative". Check the current law for any meaning that applies.
Who is affected
- Heirs and legal representatives, who may find a proceeding continuing against them, with the right to appeal under section 66(3).
- Parties to suits and proceedings pending elsewhere, whose cases may stand transferred under section 65.
- Government officers and the authorities, who are protected for good-faith acts under section 64.
Practical example
Prakash Naidu is the subject of a section 24 notice about a house in Vijayawada when he dies. The Adjudicating Authority later holds the house to be benami under section 26(3). His daughter, Anitha, is his legal representative. Under section 66(1) the proceeding is deemed taken against her and may continue from the stage it had reached at his death. Under section 66(3), she may appeal to the Appellate Tribunal in place of her father, and section 46 applies so far as may be. Separately, a civil suit about the same house, pending in a district court on the commencement date, stands transferred to the Adjudicating Authority under section 65(1), since it is a suit in respect of a benami transaction pending in a court other than a High Court.
Other laws and later amendments
Sections 64 to 66 name no other statute. Where other sections refer to the Income-tax Act, 1961 or procedural codes, check the current law for the corresponding provisions. Later amendments to the Act are not in the sources consulted; check them.
Need help with a pending case or a deceased person's proceeding?
Whether a pending suit has been transferred, and whether a legal representative can appeal, depends on the stage reached and the dates. Our legal dispute resolution team can review the file and explain the position under sections 64 to 66.
Key takeaways
- Section 64 bars prosecution, suit or other proceeding against the Government, its officers, the Tribunal and the Adjudicating Authority for acts done or intended in good faith.
- Section 65 transfers pending suits and proceedings on benami transactions, other than those in a High Court, to the Adjudicating Authority or the Appellate Tribunal.
- The Adjudicating Authority may take up a transferred case from the stage reached, an earlier stage or de novo.
- Section 66 lets proceedings continue against a legal representative, except section 3(2) and Chapter VII.
- A legal representative may appeal under section 46 in place of the deceased where property was held benami under section 26(3).
Read next
- Sections 25 and 63: service of notice and defects in notice
- Sections 45 and 46: civil court bar and appeal to the Appellate Tribunal
- Section 26: adjudication of benami property
- Intestate succession under the Hindu Succession Act: Class I and Class II heirs
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.