Supreme Court · 1998 INSC 233 · Decided 13 May 1998
Harshad Shantilal Mehta v. Custodian and Others
- Court
- Supreme Court of India
- Citation
- 1998 INSC 233 · [1998] 3 S.C.R. 389
- Case number
- CIVIL APPEAL No. 5326/1995
- Decided
- 13 May 1998
- Bench
- SUJATA V. MANOHAR, S.P. KURDUKAR, D.P. WADHWA (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(43)
Headnote
The Special Court (Trial of Offences Relating to Transactions in Securities) Act, I 992: Sections I 1(2) and 3(3)-Disbursemen/ of properties r:tached under Section 3(3)-Liabilities to be paid or discharged under Section JI (2) are A B c of the person notified-If any person other then the notified on the date of notification under Section 3(3), right of third party cannot be extinguished-Any D application of third party has to be decided by the Special Court before proceeding under Section I I. Section I I-Disbursement of attached properties-Jn case of properties of the notified persons
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