NDLI: The Income Tax Officer, Circle I (2), Kumbakonam & Anr. Vs. V. Mohan & Anr.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Smugglers and Foreign Exchange Manipulators (forfeiture of Property) Act, 1976 (13 of 1976)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
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 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 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 – Section 6(1)posits that notice must be given to the person who is holding the tainted property and is likely to be affected by the proposed forfeiture of the property – Person immediately and directly to be affected is the person who is the recorded owner of the property and in possession thereof himself or through some other person on his behalf – Burden of proof u/s. 8 is not to be discharged by the convict or detenu, but by the person who holds the illegally acquired property either by himself or through any other person on his behalf – Thus, it is not mandatory to serve a primary notice u/s. 6(1) upon such convict with copy thereof to his relatives u/s. 6(2) – Non-service of such primary notice upon the convict would not vitiate the entire proceedings initiated only against his relatives – Order passed by the High Court that the action against the respondents-relatives of the convict, initiated by the Competent Authority was vitiated for lack of notice to the convict, set aside.
Judge	Hon'ble Mr. Justice A.M. Khanwilkar
Neutral Citation	2021 INSC 886
Petitioner	The Income Tax Officer, Circle I (2), Kumbakonam & Anr.
Respondent	V. Mohan & Anr.
SCR	[2021] 12 S.C.R. 152
Judgement Date	2021-12-14
Case Number	8592

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