https://www.taxtmi.com/caselaws?id=757022 SAFEMA forfeiture proceedings operate independently of TADA proceedings, so parallel or earlier action under TADA does not invalidate forfeiture under SAFEMA. A notice under Section 6 may issue on the Competent Authority's reason to believe without first proving a pre-notice nexus between the detenu's income and the properties, because the statutory burden shifts to the affected person to explain lawful acquisition. Natural justice was not violated on the record. On the individual facts, forfeiture was sustained where lawful source was not proved, but was set aside for one flat where independent title and a prior decree established a credible lawful basis. en-us Wed, 24 Jul 2024 00:00:00 +0530 Tue, 13 Aug 2024 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757022 SAFEMA forfeiture proceedings operate independently of TADA proceedings, so parallel or earlier action under TADA does not invalidate forfeiture under SAFEMA. A notice under Section 6 may issue on the Competent Authority's reason to believe without first proving a pre-notice nexus between the detenu's income and the properties, because the statutory burden shifts to the affected person to explain lawful acquisition. Natural justice was not violated on the record. On the individual facts, forfeiture was sustained where lawful source was not proved, but was set aside for one flat where independent title and a prior decree established a credible lawful basis. Case-Laws FEMA Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757022