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    <title>2001 (10) TMI 1102 - APPELLATE TRIBUNAL FOR FORFEITED PROPERTY</title>
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    <description>Under SAFEMA, the Competent Authority acts only within the functions assigned by the Act and under Central Government authorisation. Its statutory role is confined to administration of the forfeiture regime, and appeals from its orders lie to the Tribunal. The Act does not empower the Central Government to direct the Competent Authority to appear as counsel or representative for the Union of India in appellate proceedings. Because the Authority performs functions of a judicial nature, requiring it to represent the Union would be inconsistent with its statutory position and may compromise its neutrality. It could not, therefore, be directed to represent the Central Government or Union of India before the Tribunal.</description>
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    <pubDate>Tue, 16 Oct 2001 00:00:00 +0530</pubDate>
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      <title>2001 (10) TMI 1102 - APPELLATE TRIBUNAL FOR FORFEITED PROPERTY</title>
      <link>https://www.taxtmi.com/caselaws?id=151990</link>
      <description>Under SAFEMA, the Competent Authority acts only within the functions assigned by the Act and under Central Government authorisation. Its statutory role is confined to administration of the forfeiture regime, and appeals from its orders lie to the Tribunal. The Act does not empower the Central Government to direct the Competent Authority to appear as counsel or representative for the Union of India in appellate proceedings. Because the Authority performs functions of a judicial nature, requiring it to represent the Union would be inconsistent with its statutory position and may compromise its neutrality. It could not, therefore, be directed to represent the Central Government or Union of India before the Tribunal.</description>
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