https://www.taxtmi.com/caselaws?id=299452 Under SAFEMA, proceedings may be initiated independently against a detenu's relative without first proceeding against the detenu, because the statute extends to relatives and associates. The recorded material was held sufficient to support a reasonable belief that the properties were illegally acquired, as it explained the purchase price, available income and assets, and the unexplained investment gap; in the case of a close relative, a separate direct tracing of funds was not required where the surrounding facts justified the inference. Forfeiture under SAFEMA is a civil, reparative measure and does not abate on the death of the noticee, so continuation against legal heirs in possession or interest was permissible absent shown prejudice or denial of fair hearing. en-us Fri, 12 Jul 2013 00:00:00 +0530 Wed, 15 Dec 2021 13:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299452 Under SAFEMA, proceedings may be initiated independently against a detenu's relative without first proceeding against the detenu, because the statute extends to relatives and associates. The recorded material was held sufficient to support a reasonable belief that the properties were illegally acquired, as it explained the purchase price, available income and assets, and the unexplained investment gap; in the case of a close relative, a separate direct tracing of funds was not required where the surrounding facts justified the inference. Forfeiture under SAFEMA is a civil, reparative measure and does not abate on the death of the noticee, so continuation against legal heirs in possession or interest was permissible absent shown prejudice or denial of fair hearing. Case-Laws Indian Laws Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299452