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    <title>2010 (8) TMI 795 - MADRAS HIGH COURT</title>
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    <description>Forfeiture proceedings under SAFEMFOPA require the competent authority to record reasons in writing before issuing notice under Section 6(1), and a reasoned record was held sufficient to reject a claim of non-application of mind. The proceedings were not vitiated merely because no separate notice was served on the convict under Section 6(2) when action was taken against the relative. However, the forfeiture order could not stand because the enquiry was not conducted on proper quasi-judicial lines and the petitioner was not given a fair opportunity to adduce evidence. The matter was remitted for fresh consideration on observance of natural justice and proper evaluation of the Section 8 burden.</description>
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      <link>https://www.taxtmi.com/caselaws?id=154658</link>
      <description>Forfeiture proceedings under SAFEMFOPA require the competent authority to record reasons in writing before issuing notice under Section 6(1), and a reasoned record was held sufficient to reject a claim of non-application of mind. The proceedings were not vitiated merely because no separate notice was served on the convict under Section 6(2) when action was taken against the relative. However, the forfeiture order could not stand because the enquiry was not conducted on proper quasi-judicial lines and the petitioner was not given a fair opportunity to adduce evidence. The matter was remitted for fresh consideration on observance of natural justice and proper evaluation of the Section 8 burden.</description>
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