M KALYANSUNDARAM Vs. COMPETENT AUTHORITY

JUDGEMENT

(1.) This order will dispose of two connected appeals M. Kalyanasundaram v. Competent Authority, Madras 9FPA No. 17 (Mad) of 1990) and Sethuraman V. Competent Authority, Madras (FPA No. 24 (Mad) of 1990) which are directed against the same order of the Competent Authority, Madras, dated February 16, 1990.

(2.) Kalyanasundaram, the appellant in Appeal No. 17 (Mad) of 1990, was detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, and as such is an affected person in terms of section 2(2)(b) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976, (hereafter the "Act"). A notice under section 6(1) of the Act dated August 29, 1979, was issued to him in relation to the following items of property directing him to indicate the source of his income, earnings or assets by means of which he had acquired the same :

(3.) The items of properties detailed above are ostensibly owned by his son, Sethuraman (appellant in FPA No. 24 (Mad) of 1990). He was a minor at the time the notice under section 6(1) of the Act was issued to Kalyanasundaram. The ostensible owner of the properties is also entitled to be served with a notice under section 6(2). The Competent Authority, Madras, therefore, sent the notice under section 6(2) of the Act in the name of Sethuraman, minor, through his natural guardian, Kalyanasundaram, at the latter's address by registered post. Kalyanasundaram refused to accept the notice received in the name of Sethuraman, minor. In view of the "refusal" report recorded by the postal authorities on the registered envelope, the Competent Authority concluded that the minor has been served. Kalyanasundaram had been putting in appearance on various dates before the Competent Authority, but only on his own behalf and not a s guardian of his minor son, Sethuraman. After the completion of investigation and trial, the Competent Authority, vide order dated February 16, 1990, forfeited all the three items of properties detailed above. It is against this order that Kalyanasundaram has filed Appeal No. 17 (Mad) of 1990 and Sethuraman Appeal No. 24 (Mad) of 1990.