THE INCOME TAX OFFICER, CIRCLE I (2), KUMBAKONAM v. V. MOHAN & Anr.

1.9 In the first part of Section 6(2), the expression used is “any person”. That is a person to whom primary notice under Section 6(1) is addressed. This person can be none other than person referred to in Section 2(2) of the 1976 Act. He can be a convict or detenu, his relative or associate including the person who is a holder of the property in question at the relevant time. Section 6(2) then refers to the subject property in the notice and the factum of the property being held by concerned person (such person)-either the primary noticee to whom the Act applies himself or through “any other person” on his behalf. The latter is described as “such other person”, in the concluding part of that sub-Section [Section 6(2)]. That, “such other person”, is also covered within the ambit of expression “any other person” mentioned earlier and holding the property in question on behalf of the primary noticee. In other words, “such other person” will be a person other than a person to whom the Act applies being merely a holder of illegally acquired property on behalf of the person to whom Act applies. Thus, he may be a person other than a person referred to in Section 2(2) of the 1976 Act. The legislative intent is to cover “such other person” so as to reach up to “illegally acquired property” of the convict/detenu and unravel/lift the veil created by the person to whom the Act applies. The legislative intent is to reach to all illegally acquired properties in whosoever’s name they are kept or by whosoever they are A B C D E F G H THE INCOME TAX OFFICER, CIRCLE I (2), KUMBAKONAM v. V. MOHAN 157 held irrespective of the time period of such acquisition. This is to ensure that the persons to whom the Act applies referred to in Section 2(2), do not use mechanism to shield illegally acquired properties from the proposed action of forfeiture. [Para 54] [188-C-H]