https://www.taxtmi.com/caselaws?id=173254 Section 6(1) of SAFEMA requires the competent authority to act on relevant material, record reasons in writing, and form a reasoned belief that the property is illegally acquired and traceable to the detenue or convict before issuing notice. A mere statement that the holder has no known source of income, or an unparticularised printed notice, is insufficient where the necessary nexus between the property and the alleged illegal assets is not first established. The authority must not embark on a roving enquiry or shift the burden to relatives before that foundational link is shown. On these facts, the notices were invalid for non-application of mind and the forfeiture orders failed. en-us Fri, 08 Apr 2011 00:00:00 +0530 Sat, 12 Sep 2015 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173254 Section 6(1) of SAFEMA requires the competent authority to act on relevant material, record reasons in writing, and form a reasoned belief that the property is illegally acquired and traceable to the detenue or convict before issuing notice. A mere statement that the holder has no known source of income, or an unparticularised printed notice, is insufficient where the necessary nexus between the property and the alleged illegal assets is not first established. The authority must not embark on a roving enquiry or shift the burden to relatives before that foundational link is shown. On these facts, the notices were invalid for non-application of mind and the forfeiture orders failed. Case-Laws FEMA Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173254