Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 – Section 6(1) – Notice of forfeiture – 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 –
SUPREME COURT OF INDIA DIVISION BENCH THE INCOME TAX OFFICER, CIRCLE I (2), KUMBAKONAM AND ANOTHER — Appellant Vs. V. MOHAN AND ANOTHER — Respondent ( Before : A.M. Khanwilkar…

