(1.) Writ Petition praying to issue a Writ of Certiorarified Mandamus calling for the records of the second respondent dated 16.5.2002 passed pursuant to the order of the first respondent dated 21.12.2001 and quash the same and further direct the first respondent not to proceed against the immovable properties of the petitioners extending 4 grounds 800 sq.ft. in S.No.148, Virugambakkam, Madras, as they were not subject matter of the proceedings under the Act.
(2.) On a perusal of the records and upon hearing the learned counsel for the petitioners, this Court is convinced to the effect that the appellate Board has unreasonably and without sufficient cause or reason and appreciating the position of law in a narrow sense, has rather committed an error of law in rejecting the appeal preferred by the petitioners under Section 12(4) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (hereinafter referred to as 'the Act').
(3.) It may be noted that the Division Bench of this Court, while assessing the facts and circumstances encircling the case filed therein, had ultimately arrived at the conclusion that the said aspect involved therein as discussed in para. 3 of the said order made in W.A. No.2375 of 2001 dated 08.11.2001, 'may have to be gone into only by the competent authority under Section 6(1) of the Act.'