Supreme Court of India

Tekchand v. Competent Authority

Neutral citation
Reported as [1993] 2 S.C.R. 864
Bench B.P. Jeevan Reddy J.
Decided 31 March 1993

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

From the headnote

Smugglers and Foreign Exchange Manipulators (Foifeiture of Property) Act, 197fr-Sections 2(2)(b), 3(e), 4, 6, and 7-Foifeiture of Property-Deten- lion under Customs Act or FERA-Whether applied only to persons detained c before the commencement of the Act. Voluntary Disclosure of Income and Wealth Act, 1976: Sections 11 and >-· • 16-/mmunity conferred-Not absolute but limited in characte.-Not to ex- tend lo proceedings under other enactments. In 1975, the appellant, a dealer in watches and his sons the other appellants, made voluntary disclosure of certain income under the provisions of the

Where later benches applied it

Of those, 1 referred to

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