Section 26(3) in The Benami Transactions (Prohibition) Act, 1988
(3)The Adjudicating Authority shall, after-(a)considering the reply, if any, to the notice issued under sub-section (1);(b)making or causing to be made such inquiries and calling for such reports or evidence as it deems fit; and(c)taking into account all relevant materials,provide an opportunity of being heard to the person specified as a benamidar therein, the Initiating Officer, and any other person who claims to be the owner of the property, and, thereafter, pass an order-(i)holding the property not to be a benami property and revoking the attachment order; or(ii)holding the property to be a benami property and confirming the attachment order, in all other cases.
