Supreme Court of India
The Income Tax Officer, Circle I (2), Kumbakonam & Anr. v. V. Mohan & Anr.
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.
What the Court ordered
We are of the considered opinion that Section 6(1) of the 1976 Act nowhere provides that it is “mandatory” to serve the convict or detenu with a primary notice under that provision whilst initiating action against the relative of the convict.
Judgment, page 41
From the headnote
Smugglers and Foreign Exchange Manipulators (Forfeit ure of Property) Act, 1976: ss. 6(1), (2), 2(2) – Notice of forfeiture – Illegally acquired property – Claim of the Competent Auth ority that the property to be forfeited is that of the convict and ostensibly held by the relatives of the convict – Issuance of primary notice u/ s. 6(1) upon such convict with copy thereof to his relatives u /s. 6(2) – Requirement of – Held: Section 6(1) nowhere provide s that it is mandatory to serve the convict or detenu with a pri mary notice under that provision whilst initiating action against th e
Authorities it was built on
- 1999 Chandra Kishore Jha v. Mahavir Prasad and Ors.
- 1976 Mannalal Khetan Etc. Etc. v. Kedar Nath Khetan & Ors. Etc.
- 1994 Attorney General for India Etc. Etc. v. Amrratlal Prajivandas and Ors. Etc. Etc.
- 1975 J Bar Council of Maharashtra v. M. V. Dabholkar Etc. Etc.
- 2001 Shobha Suresh Jumani v. Appellate Tribunal, Forfeited Property and Anr.
- 2015 M/s. Tata Chemicals Ltd. v. Commissioner of Customs (preventive) Jam Nagar
- 2008 Aslam Mohd. Merchant v. Competent Authority & Ors.
- 2021 Asha John Divianathan v. Vikram Malhotra & Ors.
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