https://www.taxtmi.com/caselaws?id=196607 Where a statute requires an authority to state the grounds of its opinion, the order must disclose the factual basis for that satisfaction and not merely repeat the statutory formula. A bare recital of the Government's conclusion does not satisfy the requirement because it leaves out the material facts or specific matter on which the opinion rests, including what in the publication was said to offend the statute. On that reasoning, the forfeiture order under the Criminal Law Amendment Act, 1961 was invalid as it stated only the Government's opinion and not the grounds for it, and the forfeiture was quashed. en-us Thu, 27 Apr 1972 00:00:00 +0530 Fri, 08 Dec 2017 16:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196607 Where a statute requires an authority to state the grounds of its opinion, the order must disclose the factual basis for that satisfaction and not merely repeat the statutory formula. A bare recital of the Government's conclusion does not satisfy the requirement because it leaves out the material facts or specific matter on which the opinion rests, including what in the publication was said to offend the statute. On that reasoning, the forfeiture order under the Criminal Law Amendment Act, 1961 was invalid as it stated only the Government's opinion and not the grounds for it, and the forfeiture was quashed. Case-Laws Indian Laws Thu, 27 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196607