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Mar 31 1993

Tekchand Etc. Vs. Competent Authority.

Court : Supreme Court of India

Appellant : Tekchand Etc.

Respondent : Competent Authority.

Decided on : Mar-31-1993

Subject : Direct Taxation

Reported in : (1993)112CTR(SC)458

B. P. JEEVAN REDDY, J. :With a view to provide for the forfeiture of illegally acquired properties of smugglers and foreign exchange manipulators, the Parliament enacted, in the year 1976, the Smugglers and Foreign Exchange Manipulators...

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