https://www.taxtmi.com/caselaws?id=151972 Service of a forfeiture order under the SAFEMA was valid where it was effected at the last known address on record by affixture supported by panchanamas, and prior tendering was not a mandatory precondition to registered post or affixture; the appeal was therefore time-barred. A corrigendum issued under the rectification power was, however, invalid because it materially altered the description of the forfeited properties and no reasonable opportunity of hearing was given before the change. The proviso requiring notice and hearing applied mandatory where the amendment was prejudicial, so the corrigendum was set aside. en-us Thu, 16 Sep 1999 00:00:00 +0530 Thu, 20 Jun 2013 15:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151972 Service of a forfeiture order under the SAFEMA was valid where it was effected at the last known address on record by affixture supported by panchanamas, and prior tendering was not a mandatory precondition to registered post or affixture; the appeal was therefore time-barred. A corrigendum issued under the rectification power was, however, invalid because it materially altered the description of the forfeited properties and no reasonable opportunity of hearing was given before the change. The proviso requiring notice and hearing applied mandatory where the amendment was prejudicial, so the corrigendum was set aside. Case-Laws FEMA Thu, 16 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151972