Report No. 57
2.7. Expression "Benami" not frequently used in statute law.-
As a matter of legal theory, benami transactions, though familiar to every Indian lawyer, do not figure in many statutory provisions; and, with a few exceptions to be presently noted,1 the word 'benami' remains rather a stray visitor to the world of legislation, though a familiar figure in the judicial sphere.
1. Para. 4.3, infra, relating to section 281A, Income-tax Act.
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