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    <title>2014 (1) TMI 1021 - MADRAS HIGH COURT</title>
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    <description>Under SAFEMA, a competent authority may maintain a writ petition challenging an Appellate Tribunal order where the statutory scheme gives it a direct role in the forfeiture process, and a locus standi objection on that basis fails. The text also states that forfeiture proceedings are not vitiated merely because the Tribunal takes a different view on the source of income or nexus with the property, where reasons to believe have been recorded and the noticee does not disprove illegal acquisition. On that reasoning, the Tribunal&#039;s order was treated as unsustainable and the forfeiture order as remaining effective.</description>
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    <pubDate>Tue, 17 Apr 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=242805</link>
      <description>Under SAFEMA, a competent authority may maintain a writ petition challenging an Appellate Tribunal order where the statutory scheme gives it a direct role in the forfeiture process, and a locus standi objection on that basis fails. The text also states that forfeiture proceedings are not vitiated merely because the Tribunal takes a different view on the source of income or nexus with the property, where reasons to believe have been recorded and the noticee does not disprove illegal acquisition. On that reasoning, the Tribunal&#039;s order was treated as unsustainable and the forfeiture order as remaining effective.</description>
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