https://www.taxtmi.com/caselaws?id=168675 A fresh forfeiture proceeding may be initiated on a different lawful basis where an earlier notice was quashed only because its original jurisdictional foundation had failed, and no final adjudication was made on the alternative basis; res judicata, constructive res judicata, and issue estoppel do not apply in that situation. In forfeiture proceedings, the affected person bears the burden of explaining the source of acquisition of the property. Only the unexplained portion of an investment is liable to forfeiture, and where the unexplained part is less than half of the investment, the statute may allow retention of the property on payment of the prescribed fine. en-us Fri, 11 Sep 1987 00:00:00 +0530 Sat, 21 Mar 2015 16:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168675 A fresh forfeiture proceeding may be initiated on a different lawful basis where an earlier notice was quashed only because its original jurisdictional foundation had failed, and no final adjudication was made on the alternative basis; res judicata, constructive res judicata, and issue estoppel do not apply in that situation. In forfeiture proceedings, the affected person bears the burden of explaining the source of acquisition of the property. Only the unexplained portion of an investment is liable to forfeiture, and where the unexplained part is less than half of the investment, the statute may allow retention of the property on payment of the prescribed fine. Case-Laws Income Tax Fri, 11 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168675