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    <title>1998 (1) TMI 491 - APPELLATE TRIBUNAL FOR FORFEITED PROPERTY</title>
    <link>https://www.taxtmi.com/caselaws?id=152019</link>
    <description>The third proviso to section 2(2) of SAFEMA was held inapplicable because release of the detenu after lifting of the emergency was not a conscious, voluntary revocation of detention by the appropriate Government; the term &quot;revoked&quot; was construed as requiring intentional application of mind, which was absent in a general release order. The Tribunal also held that the validity of the original detention order could not be reopened in forfeiture proceedings where it had not been challenged in the proper forum, so later attacks based on alleged defects in detention were impermissible. The preliminary objection was rejected and the Act was held applicable to the appellant.</description>
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    <pubDate>Fri, 23 Jan 1998 00:00:00 +0530</pubDate>
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      <title>1998 (1) TMI 491 - APPELLATE TRIBUNAL FOR FORFEITED PROPERTY</title>
      <link>https://www.taxtmi.com/caselaws?id=152019</link>
      <description>The third proviso to section 2(2) of SAFEMA was held inapplicable because release of the detenu after lifting of the emergency was not a conscious, voluntary revocation of detention by the appropriate Government; the term &quot;revoked&quot; was construed as requiring intentional application of mind, which was absent in a general release order. The Tribunal also held that the validity of the original detention order could not be reopened in forfeiture proceedings where it had not been challenged in the proper forum, so later attacks based on alleged defects in detention were impermissible. The preliminary objection was rejected and the Act was held applicable to the appellant.</description>
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      <pubDate>Fri, 23 Jan 1998 00:00:00 +0530</pubDate>
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