TMI Blog2017 (4) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... ission by the detenu only and none other. In the present case, there is not even an allegation made, let alone a link/nexus drawn in this regard. With respect to the house property at Kilakkarai, the explanation by the petitioner was to the effect that the building was gifted to her by her mother and further construction was carried out by her. The competent authority states that there was no evidence to establish that the petitioner's mother had enough funds in this regard and thus assumes that the property is illegally acquired property in the petitioners hands. Jewellery and the bank account with Indian Bank were also held to be illegally acquired on the 'prima facie' consideration that the sources for the acquisition of the jewellery were not proved by the petitioner. Nowhere in the reasons have the properties traced back to the detenu and his acts prohibited/contravening the law. The conclusion of illegal acquisition has been drawn on the mere ipse dixit of the authority. The Reasons recorded by the competent authority do not satisfy the parameters of the Act. As a consequence, the notice u/s 6(1) - W. P. No. 15020 of 2002 - - - Dated:- 25-4-2017 - Anita Sumanth, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h of this Court in the case of the Competent Authority Vs. M.Khader Moideen. Learned senior counsel would also bring to our notice that the mother of the petitioner, against whom similar proceedings had been initiated under SAFEMFOPA, had been cleared of all the charges by this Court by order dated 08.04.2001in W.P.No:7609 of 2001 ((2011) 6 MLJ 661). 5. Per contra, Mr.G.Rajagopal, learned Addl. Solicitor General appearing for the respondent would support the order of forfeiture as confirmed by the Tribunal stating that the reasons had duly taken into account the fact that the properties are nothing, if not illegally acquired. He would emphasize the position that the petitioner was, in 1965, merely 21 years of age and a Pardanashin lady with neither means nor resources to acquire such substantial assets on her own. In such circumstances, he would urge that the order of the Tribunal be upheld. 6. I have heard the submissions of learned Senior counsel appearing for both parties, perused the records and the case-law relied upon. 7. The Supreme Court in the case of Attorney General of India Vs. Amratlal Prajivandas and others (supra) has dealt in detail with the provisions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make laws; or (ii) any property acquired by such person, whether before or after the commencement of this Act, wholly or partly out of or by means of any income, earnings or assets in respect of which any such law has been contravened; or (iii) any property acquired by such person, whether before or after the commencement of this Act, wholly or partly out of or by means of any income, earnings or assets the source of which cannot be proved and which cannot be shown to be attributable to any act or thing done in respect of any matter in relation to which Parliament has no power to make laws; or (iv) any property acquired by such person, whether before or after the commencement of this Act, for a consideration, or by any means, wholly or partly traceable to any property referred to in sub-clauses (i) to (iii) or the income or earnings from such property; and includes- (A) any property held by such person which would have been, in relation to any previous holder thereof, illegally acquired property under this clause if such previous holder had not ceased to hold it, unless such person or any other person who held the property at any time after such previous h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d back to the detenu, and the reasons recorded contain the basis of the link or nexus drawn in this regard, the provisions of SAFEMFOPA would not stand attracted. 11. Let us now apply the above proposition to the reasons recorded in the present case, extracted below: Reasons recorded for the Issue of Notice Under section 6(1) of SAFEM (FOP) Act, 1978 ----------- Case of Smt. Ameenath Fathima, 425, Mint Street, Madras 600 001. Smt. Ameenath Fathima is the daughter of Shri S.S.A. Shahul Hameed, alias Lucky Saravana, Kilakarai, who is a COFEPOSA detenue. Hence she is a Person under sec.2(2)(o) of SAFEM (FOP) ACT, 1976. 2. A perusal of the Income-tax records show that she purchased a house property at Old No. 286, (New No.135), Linghi Chetty Street, Madras 1 in December, 1965 for ₹ 45,000/- including the expenditure on stamp paper and registration charges, the total investment was around ₹ 50,000/-. This was claimed to have been met as under :- (i) Amount disclosed under Sec.24 of Finance (No.2) Act, 1965 brought into account. Rs.22,000 (ii) Credit on 31-3-1965 said to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In fact, in the Wealth-tax Return for 1971-72, no jewellery had been disclosed. In the Wealth-tax return for 1972-73, jewellery of the value of ₹ 21,000/- had been admitted. The sources for the acquisition of the jewellery had not been disclosed. The value of ₹ 21,000/- was continued to be disclosed up to the assessment year 1973-74. However, for the assessment year 1974-75, the value admitted was ₹ 52,500/-. The sources for the acquisition of the additional jewellery had not been disclosed. No list of jewellery had been filed. Therefore, it has to be considererd, prima-facie, that the jewellery has also the bank account are illegally acquired properties and hence a notice under section 6(1) will be issued in respect of the following properties: (1) Land and building at 135, Linghi Chetty Street, Madras-1 (2) Land and building at Kilakarai. (3) Jewellery of the value of ₹ 55,000 as on 31-3-1979 and further acquisition. (4) Bank Account in Indian Bank which stood at ₹ 493 as on 31-3-1979 and further accretions thereto. (5) Cash on hand as on 31-3-1979, ₹ 2,910 with further Accretions thereto. 12. The assets in question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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