Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Indian Laws - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

SAFEMA - Service of primary notice - illegally acquired ...

Case Laws     Indian Laws

December 18, 2021

SAFEMA - Service of primary notice - illegally acquired properties - relatives of the convict - Competent authority claims that the subject property (to be forfeited) is that of the convict and ostensibly held by the relatives of the convict (respondents herein) - in the present case, the properties in question and subject matter of notice under Section 6 are in the name of and held by the two respondents. No entitlement or right has been claimed in these properties by the heirs of the deceased convict. If the properties were in the name of the deceased detenu or convict, then different considerations may have applied. In the context of the present case as the convict had expired before the issuance of notice under Section 6 on 19th January 1994, therefore, the need and requirement to serve notice on him would not arise. - SC

View Source

 


 

You may also like:

  1. Detention of property u/s 3(1) - the idea was to forfeit the illegally acquired properties of the convict/detenue irrespective of the fact that such properties were held...

  2. Property forfeited under SAFEMA was also subject to TADA proceedings. The court held that TADA provisions are distinct from SAFEMA, citing a previous Supreme Court...

  3. CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting...

  4. Forfeiture of properties of the first respondent - COFEPOSA - properties and the illegal earnings - The notice proceeds on the footing that once the relationship between...

  5. Validity of assessment - Non service of notice u/s 143(2) - unless there is service of notice in accordance with provision under Section 282 of the Act separately...

  6. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  7. Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

  8. The case involves property forfeiture under SAFEMA, which was also part of TADA proceedings. The Appellant's challenge based on different statutes was rejected. The...

  9. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

  10. Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the...

  11. CENVAT Credit - input services - It is noticed that the renting of Immovable Property Service came into existence with effect from 01.06.2007 and therefore credit of...

  12. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  13. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

  14. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

  15. Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of...

 

Quick Updates:Latest Updates