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2015 (7) TMI 1375 - HC - Indian LawsForfeiture of property - petitioner's only ground of challenge is that on the materials on record the Tribunal had not found it to be established that the properties ordered to be forfeited were the properties held by the petitioner on behalf of the detenue as his associate - HELD THAT:- It is found that the said Court in SMT. KESAR DEVI VERSUS UNION OF INDIA & ORS [2003 (7) TMI 650 - SUPREME COURT] had interpreted the law declared in ATTORNEY GENERAL FOR INDIA VERSUS AMRATLAL PRAJIVANDAS [1994 (5) TMI 235 - SUPREME COURT]. The Division Bench of the Supreme Court while delivering that interpretation, took note of the judgment in FATIMA MOHD. AMIN VERSUS UOI. [2003 (1) TMI 657 - SUPREME COURT] delivered by a Larger Bench of the said Court. This Court finds in Fatima Mohd. Amin there does not appear to be any exercise made in interpreting the law declared in Amratlal Prajivandas. Since the interpretation was made subsequently by the Division Bench of the Supreme Court in the manner reproduced above, this Court is bound by such interpretation in following COMMISSIONER OF INCOME-TAX, WEST BENGAL-III VERSUS M/S. OBEROI HOTELS(P) LTD. [2011 (3) TMI 596 - CALCUTTA HIGH COURT] and therefore cannot interfere with the order upholding the order of forfeiture made by the competent Authority on the ground that no link or nexus was found to have been established to show that the properties sought to be forfeited were the properties of the detenu, held by the associate, the petitioner. After the order was made Mr. Chakraborty submitted that he had further points of challenge regarding the impugned order being perverse on the ground that the petitioner is not the associate. Such argument made at belated stage after the order has been dictated pursuant to point of challenge raised as recorded in earlier order dated 15th July, 2015, cannot be considered - Prayer dismissed.
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