Supreme Court · 2021 INSC 886 · Decided 14 December 2021
The Income Tax Officer, Circle I (2), Kumbakonam & ANR. v. V. Mohan & ANR.
- Court
- Supreme Court of India
- Citation
- 2021 INSC 886 · [2021] 12 S.C.R. 152
- Case number
- CIVIL APPEAL No. 8592/2010
- Decided
- 14 December 2021
- Bench
- A.M. KHANWILKAR, SANJIV KHANNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976: ss. 6(1), (2), 2(2) - Notice of forfeiture - Illegally acquired property - Claim of the Competent Authority that the property to 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 provides that it is mandatory to serve the convict or detenu
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