https://www.taxtmi.com/caselaws?id=415966 Under SAFEMA, Section 6(1) notice is to be served on the person who holds the allegedly illegally acquired property and is able to explain its source. The Act extends to convicts, detenus, relatives and associates, and Section 6(2) addresses situations where property is held on behalf of another person. Read harmoniously, these provisions do not make notice to the convict or detenu mandatory where the property stands in the relative's name and possession and that relative is a person to whom the Act applies. The burden under Section 8 arises only after valid notice to the appropriate holder of the property. en-us Tue, 14 Dec 2021 00:00:00 +0530 Sat, 18 Dec 2021 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415966 Under SAFEMA, Section 6(1) notice is to be served on the person who holds the allegedly illegally acquired property and is able to explain its source. The Act extends to convicts, detenus, relatives and associates, and Section 6(2) addresses situations where property is held on behalf of another person. Read harmoniously, these provisions do not make notice to the convict or detenu mandatory where the property stands in the relative's name and possession and that relative is a person to whom the Act applies. The burden under Section 8 arises only after valid notice to the appropriate holder of the property. Case-Laws Indian Laws Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415966