https://www.taxtmi.com/caselaws?id=236064 Recorded reasons supplied with a SAFEMA forfeiture notice satisfied the statutory requirement, so the notice was not invalid for want of reasons. The affected person then had the burden to prove lawful acquisition of the disputed property, but reliance on an asserted gift and bank material was insufficient without reliable evidence of the donor's lawful income. Mere assertion of a family gift did not discharge that burden, and property held in a relative's name could still be treated as forfeitable. The forfeiture order, as affirmed in appeal, was therefore sustained. en-us Mon, 01 Jul 2013 00:00:00 +0530 Mon, 12 Aug 2013 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236064 Recorded reasons supplied with a SAFEMA forfeiture notice satisfied the statutory requirement, so the notice was not invalid for want of reasons. The affected person then had the burden to prove lawful acquisition of the disputed property, but reliance on an asserted gift and bank material was insufficient without reliable evidence of the donor's lawful income. Mere assertion of a family gift did not discharge that burden, and property held in a relative's name could still be treated as forfeitable. The forfeiture order, as affirmed in appeal, was therefore sustained. Case-Laws FEMA Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236064