TaxTMI 
TaxTMI 
1991 (8) TMI 76
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....ing Activities Act, 1974, on June 30, 1987, and Sankar Saha, the appellant, was married to his sister. The detention of Balram Saha was neither revoked on the basis of the report of the Advisory Board nor set aside by any court of competent jurisdiction. The Competent Authority, Calcutta, issued a notice under section 6(1) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property)....
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....house worth Rs. 15,500. It is against this order that the present appeal is directed. Learned counsel for the appellant has argued that the order of the Competent Authority is defective inasmuch as the land underneath the house had been purchased in the name of Smt. Dulali Rani, wife of the appellant and, for that reason, the house constructed thereon also belongs to her. It has wrongly been trea....
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.... with respect to which a notice under section 6 had been issued to the appellant is one unit and it contains land and the construction made thereon. The Competent Authority had bifurcated this unit into two parts, namely, the land underneath the house and the construction thereon. Such bifurcation is erroneous and impractical. The order of the Competent Authority, as it stands, is also inexecutabl....