Court : Income Tax Appellate Tribunal ITAT Lucknow
Decided on : Jan-28-1998
Reported in : (1998)233ITR11Luck
1. this batch of appeals under section 68-o(1) of the narcotic drugs and psychotropic substances act, 1985 (ndps act), arise out of a common order of the competent authority, lucknow, dated august 30, 1996, made under section 68-i(1), (2) and (3) of the ndps act, forfeiting the properties of the appellants mentioned in the said order.2. virendra kumar rai, the appellant in f.p.a. no. nd-8/lkw of 1996 was detained under section 3(1) of the prevention of illicit traffic in narcotic drugs and psychotropic substances act, 1988 (pitndps), under a detention order dated april 4, 1990, for illicit trafficking in ndps, in which a reference was made by an earlier detention order dated october 1, 1986, made under section 3(1) of the conservation of foreign exchange and prevention of smuggling activities act, 1974 (cofeposa).3. the properties of the appellants were forfeited as illegally acquired properties by the competent authority by earlier orders. the said orders were questioned before this tribunal and were set aside and remanded to the competent authority for fresh disposal and again orders forfeiting the properties were passed, which were again questioned before this tribunal on the ground that the appellants had no opportunity of putting forth their case, as they had no notice of the proceedings taken by the competent authority. this tribunal by order dated february 7, 1996, set aside the orders of forfeiture and directed the competent authority to give four weeks time to the .....Tag this Judgment!