1991 (2) TMI 96 - HC - Income Tax

Summary

The High Court of Madras allowed the appeal filed by the legal representatives of Jiban Krishna Nath, deceased, against a forfeiture order issued under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976. The court held that the order passed against the deceased person was a nullity and directed the Competent Authority to rehear the case after impleading the legal representatives. The legal representatives were directed to appear before the Competent Authority on March 20, 1991.