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2001 (5) TMI 50 - SC - Income TaxWhether a wife whose husband's property is ordered to be forfeited under the Sniugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (hereinafter referred to as "the SAFEMA"), is entitled to file an appeal as "person aggrieved" under section 12(4) of the Act Held that:- At this stage, we would make it clear that the word "dependent" is defined under section 21 to mean relatives of the deceased, namely, (1) his or her father ; (2) his or her mother ; (3) his widow, so long as she does not remarry but does not include the wife whose husband is surviving. In any case admittedly no charge for maintenance was created in favour of the appellant on the properties which are forfeited. She has not suffered any legal grievance and has no legal peg for a justiciable claim to hang on. Hence, there is no substance in the contention raised by learned counsel for the appellant. Appeal dismissed.
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