Back
APPELLATE TRIBUNAL FOR FORFEITED PROPERTY
Balesh Kumar, Member, Rajesh Malhotra, Member
Laxmi Chand Maravi – Appellant
Versus
Initiating Officer, DCIT (BP), Chhattisgarh – Respondent
| Table of Content |
|---|
| 1. details of the appellants and property involved. (Para 1 , 2) |
| 2. arguments concerning fiduciary relationship and exemptions. (Para 3 , 7 , 8 , 12 , 16) |
| 3. court's analysis of fiduciary capacity and implications. (Para 4 , 5 , 9 , 10) |
| 4. interpretation of fiduciary exemption and dismissal of appeals. (Para 15) |
| 5. final dismissal of the appeals and affirmation of orders. (Para 17) |
FINAL ORDER
Dictated by: Rajesh Malhotra
Initiating Officer also gathered information during the course of investigation that Shri Laxmi Chand Maravi had made application before the District Collector, Janjgir Champa (CG) for obtaining permission u/s 165(6) of C.G Land Revenue Code to sell certain Tribal lands to one non-Tribal person Shri Dwarika Gupta, S/o Shri Mangali Prasad Gupta.
Initiating Officer, thereafter issued summons to Smt. Tij Kuar W/o Late Shri Laxmi Chand Maravi and her statement under section 19(1) was recorded on oath. The facts that emerged from statements of Smt. Tij Kuar W/o Late Shri Laxmi Chand Maravi, are as under:
ii. She stated in her statement that she & her family belong to `Schedule Tribe. Family is a BPL Card holder and takes benefit as free ration from government fo
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
