Section 40(2)(b) in Uttarakhand Benami Transactions (Prohibition) Act, 2016
(b)the Appellate Tribunal may, on receipt of such records, proceed to deal with such suit, or other proceeding, so as may be, in the same manner as in the case of a reference made under sub-section (5) of Section 15, from the stage which was reached before such transfer or from any earlier stage or de novo as the Appellate Tribunal may deem fit.