Supreme Court of India
Biswanath Bhattacharya v. Union of India & Others
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that the Act is not violative of Article 20 of the Constitution.
Judgment, page 38
From the headnote
SMUGGLERS AND FOREIGN EXCHANGE MANIPULATORS (FORFEITURE OF PROPERTY) ACT, 1976: c s. 6(1) - Notice under - Requirement of recording reasons in the notice -Plea of appellant that notice issued u/s. 6 was defective as it did not contain reasons which made competent authority believe that notice scheduled properties were illegal acquired property - Held: Plea not sustainable - There is no express statutory requirement to communicate the reasons issuance of notice u/s. 6 of the Act - Secondly, the re_asons, though not initially supplied alongwith the notice were subsequently supplied thereby
Authorities it was built on
- 2007 Tax Recovery Officer, Central Range-1 v. Custodian Appointed Under the Special Court (trial of Offences Relating to Transaction in Securities) Act, 1992
- 1994 Attorney General for India Etc. Etc. v. Amrratlal Prajivandas and Ors. Etc. Etc.
- 1977 R. S. Joshi, S.T.O. Gujarat Etc. Etc. v. Ajit Mills Ltd., Ahmedabad & Anr. Etc. Etc.
- 1975 Ajantha Industries and Ors v. Central Board of Direct Taxes, New Delhi & Others
Where later benches applied it
- 2017 Gunwantlal Godawat v. Union of India & Another
- 2015 Yogendra Kumar Jaiswal Etc. v. State of Bihar & Ors.
- 2022 Vijay Madanlal Choudhary & Ors. v. Union of India & Ors.
Of those, 2 referred to · 1 not applicable
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