https://www.taxtmi.com/caselaws?id=22466 Section 6(1) of SAFEMA permits notice in respect of any properties of an affected person where the authority has reason to believe they are illegally acquired, and the provision is not confined to assets acquired after detention; the challenge on pre-detention acquisition was rejected. Section 9 requires each property to be examined separately to determine the proved and unproved source of acquisition, and multiple properties cannot be clubbed as one unit for computing fine in lieu of forfeiture; the clubbing approach was held illegal. On that basis, the forfeiture order was set aside and the matter remitted for fresh consideration. en-us Wed, 29 May 1991 00:00:00 +0530 Thu, 10 Dec 2009 12:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22466 Section 6(1) of SAFEMA permits notice in respect of any properties of an affected person where the authority has reason to believe they are illegally acquired, and the provision is not confined to assets acquired after detention; the challenge on pre-detention acquisition was rejected. Section 9 requires each property to be examined separately to determine the proved and unproved source of acquisition, and multiple properties cannot be clubbed as one unit for computing fine in lieu of forfeiture; the clubbing approach was held illegal. On that basis, the forfeiture order was set aside and the matter remitted for fresh consideration. Case-Laws Income Tax Wed, 29 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22466