INCOME TAX OFFICER AND ANR. vs V.MOHAN AND ANR.

The Supreme Court addressed the necessity of serving a primary notice under Section 6(1) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976, to a convict whose property is sought to be forfeited. The court upheld the High Court's ruling that non-service of such notice to the convict vitiates the proceedings against his relatives, emphasizing that the convict must be given an opportunity to explain the sources of his assets. Consequently, the appeals by the Income Tax Officer were dismissed, affirming the requirement of notice to the convict.