Case Law Analysis
|Rajasthan High Court
Revenue Must Prove Both Elements of Sec 2(9)(A) and Cannot Rely on Untested Statements in Benami Proceedings | Benami Prohibition Act : RJ HC
The Rajasthan High Court held that revenue must prove both elements of Sec 2(9)(A) of the Benami Prohibition Act and cannot rely on unexamined or retracted statements, even with a Sec 69 income-tax clearance. The ruling shields property owners from benami orders based on untested evidence.