https://www.taxtmi.com/caselaws?id=152003 Section 6(1) of the SAFEMA requires the Competent Authority to record in writing the reasons for believing, on relevant material, that property is illegally acquired before issuing notice. That recording is a jurisdictional safeguard, not a mere formality, because it permits scrutiny of whether the belief was formed in good faith on germane grounds. Where the record does not contain the recorded reasons, the authority cannot establish the foundation for the proceedings, and the affected person is not yet called upon to rebut the allegations. On those facts, the Tribunal treated the notices as issued without jurisdiction and held that the forfeiture proceedings and orders could not stand. en-us Wed, 11 Jun 1997 00:00:00 +0530 Fri, 21 Jun 2013 11:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152003 Section 6(1) of the SAFEMA requires the Competent Authority to record in writing the reasons for believing, on relevant material, that property is illegally acquired before issuing notice. That recording is a jurisdictional safeguard, not a mere formality, because it permits scrutiny of whether the belief was formed in good faith on germane grounds. Where the record does not contain the recorded reasons, the authority cannot establish the foundation for the proceedings, and the affected person is not yet called upon to rebut the allegations. On those facts, the Tribunal treated the notices as issued without jurisdiction and held that the forfeiture proceedings and orders could not stand. Case-Laws FEMA Wed, 11 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152003