https://www.taxtmi.com/caselaws?id=23804 Proceedings for forfeiture of property under SAFEMA must be initiated within a reasonable time even where no express limitation period is prescribed. Mere lapse of time is not automatically fatal, but inordinate unexplained delay can render the action unsustainable, particularly where it prejudices the affected person's ability to explain the source of acquisition of the properties. As more than seven years passed after receipt of the relevant report before reasons were recorded and notice issued, and no justification was shown, the forfeiture action was treated as vitiated by delay and set aside. en-us Wed, 19 Apr 1989 00:00:00 +0530 Thu, 14 Jan 2010 13:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23804 Proceedings for forfeiture of property under SAFEMA must be initiated within a reasonable time even where no express limitation period is prescribed. Mere lapse of time is not automatically fatal, but inordinate unexplained delay can render the action unsustainable, particularly where it prejudices the affected person's ability to explain the source of acquisition of the properties. As more than seven years passed after receipt of the relevant report before reasons were recorded and notice issued, and no justification was shown, the forfeiture action was treated as vitiated by delay and set aside. Case-Laws Income Tax Wed, 19 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23804