TaxTMI 
TaxTMI 
2003 (12) TMI 514
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....Ghali, Takhatgarh, District Pali (Rajasthan). By virtue of the said order the said property has been forfeited under Section 7(1) and 7(3) of the SAFEMA to the Central Government. The petitioner is the wife of one Popat Lal who was a detenue under COFEPOSA and in view of his activities the said Shri Popat Lal was a person covered under Section 2(2)(b) of SAFEMA. The provisions of SAFEMA were applied to the said Shri Popat Lal and, accordingly, the properties allegedly illegally acquired by the said person were sought to be forfeited in view of the provisions of Sections 3 and 4 of SAFEMA. Admittedly, the property in question stands in the name of the petitioner and not in the name of her husband (Popat Lal). The Sale Deed also shows that th....
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....ideration all the facts on record. I have carefully considered all the facts on record at the monitoring stage and also after the issue of notice under Sections 6(1) and 7(1) of the Act. Under the circumstances and keeping in view the non-cooperative attitude of the AP and the fact that the proceedings cannot be kept pending indefinitely, I have no alternative but to decide the case to the best of my judgment on the basis of material available on record. XXXX    XXXX   XXXX   XXXX   XXXX XXXX 25. In the absence of any supporting evidence, I have no other alternative but to forfeit the property of the AP as mentioned in the Schedule to the notice u/s 6(1) of the Act....
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....n the case of Attorney General of India etc. etc. v. Amaratlal Prajivandas and others, etc. etc., AIR 1994 S.C. 2179 at page 2204. It is for the purposes of ascertaining whether the property was actually one which belonged to the said Shri Popat Lal and whether it was merely held by the petitioner on his behalf, that the provisions of Sections 6 and 7 have been enacted. It is, therefore, necessary to examine these provisions. Sections 6 and 7 of SAFEMA are set out hereinbelow :- "6. Notice of forfeiture. - (1) If, having regard to the value of the properties held by any person to whom this Act applies, either by himself or through any other person on his behalf, his known sources of income, earnings or assets, any other information of....
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....by order, record a finding whether all or any of the properties in question are illegally acquired properties. (2) When the competent authority is satisfied that some of the properties referred to in the show cause notice are illegally acquired properties but is not able to identify specifically such properties, then it shall be lawful for the competent authority to specify the properties which, to the best of its judgment, are illegally acquired properties and record a finding accordingly under sub-section (1). (3) Where the competent authority records a finding under this section to the effect that any property is illegally acquired property, it shall declare that such property shall, subject to the provisions of this Act, sta....
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....been made and incorporated under Section 6(2) whereunder a copy of the notice is specifically to be served to the person who allegedly holds the property of the detenue on the latter's behalf. Admittedly, in this case, no notice under Section 6(2) of the SAFEMA had been issued to the petitioner i.e. the person in whose name the property stands. Section 7 also fortifies this line of reasoning inasmuch as it makes it abundantly clear that before an order of forfeiture can be made under the said Section the person affected and, in the case where the person affected holds any property specified in the notice through any other person, then, such other person must also be given a reasonable opportunity of being heard. Admittedly, no notice has be....