TaxTMI 
TaxTMI 
1995 (2) TMI 63
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.... the person detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, therefore, in respect of the properties held by her, a proceeding was started under the provisions of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (hereinafter referred to as "the Act"). Notice was issued to her to explain the lawful sources by which the properties in question were acquired. Before the competent authority, the petitioner offered the explanation which was offered before the income-tax authorities. She was specifically asked to let in evidence for the following items : (1) Proof to prove that the national defence remittance was a legally acquired asset with particulars rega....
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....ent authority, that the affidavit itself was not sufficient to prove that the sum of Rs. 30,000 came from legitimate sources, that in the event of taking the affidavit on file, further evidence was required to be adduced to show the relationship of Meeralabbai with the petitioner, the source of funds out of which the remittance was made and the reasons for which the remittance was made. Therefore, the Tribunal rejected the affidavit. It is contended by Shri Ramachandran, learned counsel appearing for the petitioner, that no doubt, a burden is cast upon the petitioner to prove that the property has been acquired from lawful source. It is also true that the petitioner could not produce evidence before the competent authority, but before th....
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....t provides for constitution of the Appellate Tribunal and an appeal lies to it against the order of the competent authority. Sub-section (5) of section 12 of the Act empowers the Appellate Tribunal to make such further inquiry as it deems fit and confirm, modify or set aside the order appealed against. Sub-section (7) empowers the Tribunal to regulate its own proceedings. Section 15 of the Act confers powers of a civil court upon the Tribunal as well as upon the competent authority while trying a suit under the Code of Civil Procedure in respect of the following matters : "(a) summoning and enforcing the attendance of any person and examining him on oath ; (b) requiring the discovery and production of documents; (c) receiving evide....
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....able it to pass orders or for any other substantial cause. Clause (b) of rule 15 further provides that if the Tribunal is satisfied that the competent authority has decided the case without giving reasonable opportunity to the petitioner to adduce evidence on points specified by him or not specified by him, the Tribunal may allow such documents to be produced or witness to be examined or affidavit to be filed. In the instant case, the competent authority did afford an opportunity to the petitioner on the points specified by it, However, as already pointed out, the petitioner did not avail of that opportunity and did not adduce evidence. Before the Tribunal, an affidavit of the person who claimed to have remitted the amount of Rs. 30,000 in ....