https://www.taxtmi.com/caselaws?id=24810 A detenu under preventive detention was treated as a "person" for the forfeiture statute, and initiation of forfeiture proceedings was upheld because the detention had not been revoked in the manner required by law. However, the forfeiture order was found unsustainable where adverse material was relied on without disclosure, the affected person was denied a meaningful chance to rebut it, and final arguments were not properly heard. The record also showed uncertainty about service of notice and closure of the matter in the appellant's absence. The matter was remitted for fresh decision after due opportunity. en-us Fri, 15 Jul 1988 00:00:00 +0530 Wed, 09 Feb 2011 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24810 A detenu under preventive detention was treated as a "person" for the forfeiture statute, and initiation of forfeiture proceedings was upheld because the detention had not been revoked in the manner required by law. However, the forfeiture order was found unsustainable where adverse material was relied on without disclosure, the affected person was denied a meaningful chance to rebut it, and final arguments were not properly heard. The record also showed uncertainty about service of notice and closure of the matter in the appellant's absence. The matter was remitted for fresh decision after due opportunity. Case-Laws Income Tax Fri, 15 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24810