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1992 (3) TMI 57

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..... tained under the Prevention of Illicit Traffic in Narcotic Drugs & Psychotropic Substances Act, 1988, vide Govt. of Maharashtra's Detention Order No. SPL-3(A)PND.0189/14, dated January 27, 1989. This order was neither revoked on the advice of the Advisory Board nor set aside by a court of competent jurisdiction. The Competent Authority issued a notice dated August 19, 1991, against S. L. Bhoomaiah .....

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..... ated December 12, 1988 and deposited in R.B.I., Bombay, on December 27, 1988. (v) Indian Rs. 10,000 seized, vide panchnama dated December 12, 1988, and deposited in Customs House, Bombay, on January 7, 1989. After completion of the investigation and trial, the properties detailed above were directed to be forfeited by the Competent Authority, vide order dated November 22, 1991. It is against thi .....

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..... premises. S. L. Bhoomaiah, being a tenant under the appellant, has no right to sublet the premises and to put somebody else as an occupant. Should he do so without the consent of the landlord, the latter can eject him on the ground of sub-letting. The order of forfeiture of the tenancy rights of S. L. Bhoomaiah ("affected person") is bound to result in somebody else other than him being put in occ .....

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..... ither an "affected person" nor a party before the Competent Authority. We follow the rules laid down in Arvind Mehram Patel's case [1992] 196 ITR 396 (ATFP) and hold that the Competent Authority has no jurisdiction to forfeit the tenancy rights of Sunkapa Laxman Bhoomaiah in property at S. No. (i) above and it has erred in passing an order to that effect. In the result, the appeal is allowed to t .....

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