Case Law Details
Case Name : ITO Vs V. Mohan & Anr. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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ITO Vs V. Mohan & Anr. (Supreme Court of India)
SC explains service of Notice under section 8 of Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976
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. Indubitably, if the illegally acquired property is held by a person in his name and is also in possession thereof, being the relative of the convict and who is also a person...
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