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Tekchand Vs. Competent Authority.

Court : Supreme Court of India

Appellant : Tekchand

Respondent : Competent Authority.

Subject : Direct Taxation

Reported in : [1993]201ITR658(SC)

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

Tekchand Etc. Vs. Competent Authority.

Court : Supreme Court of India

Appellant : Tekchand Etc.

Respondent : Competent Authority.

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...

Tekchand and ors. Vs. Competent Authority

Court : Supreme Court of India

Appellant : Tekchand and ors.

Respondent : Competent Authority

Subject : Constitution

Acts : Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 - Sections 2(2), 3 and 7; Customs Act; Voluntary Disclosure Act;

Reported in : 1993(2)BLJR970; [1993]77CompCas316(SC); 2002(80)ECC10; 1993(65)ELT155(SC); [1993]201ITR568(SC); JT1993(4)SC197; 1993(2)SCALE325; (1993)3SCC84; [1993]2SCR864

B.P.Reevan Reddy, J.1. 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 (Forfeiture of...