Property is valid or not

Is this transaction vali Sir, Mr.Arun being a government servant purchased two plots in the year 1986 for a sum of Rs.40,000/- each in an unapproved layout in Hyderabad. These two plots were purchased in his wife's name. Later on it was regularised in the Government in the year 1990. He got municipal tax number in his wife's name and was paying the house tax regularly in his wife's name. He was suspended from service for misappropriation of government funds in 1992. He never reinstated into the service. His wife is a complete house hold woman. she never worked anywhere throughout her life. Mr.A, constructed two floors building of in one the plot of her wife's name in the year 2000. In the year 2007, her two plots were transferred in his name through gift deeds but he never did mutation in his name till now. The properties are in his wife's name only till today. My questions are: 1) can these properties be treated as benami ? 2) if so, what action can be initiated by others as his wife expired in the year 2012. 3) Can action be taken for violating the rules of municipality for hiding his identity? 4) can action be taken for violating the income tax rules by hiding his income from property? what actions can be initiated against him for the wilful violations of rules of law. kindly guide me with relevant sections for taking action please.