Case Details: Avtar Singh @ Tari vs. Competent Authority, Delhi (2025) 36 Centax 120 (ATFP)
Judiciary and Counsel Details
- S/Shri Balesh Kumar & Rajesh Malhotra, Members
- Ms. Vasudha Aery, Adv., for the Appellant.
- Ms. Ratna Aggarwal, Adv., for the Respondent.
Facts of the Case
The appellant-assessee was proceeded against under the Narcotic Drugs and Psychotropic Substances Act, 1985 after being found in possession of poppy husk, leading to his conviction and sentence. Treating him as a habitual offender, the competent authority initiated forfeiture proceedings and ordered seizure and freezing of a four wheeler vehicle on the allegation that it had been acquired from illicit income generated through drug trafficking. The appellant submitted that the vehicle was lawfully purchased in the name of his wife on instalment basis, with the down payment and instalments claimed to have been funded by financial assistance from his son residing abroad and by income from agricultural activities, including sale of trees. Reliance was placed on the wife’s bank account statement and on the extent of agricultural land held, while it was contended that the vehicle was not purchased from any illicit source. The matter was accordingly placed before the Appellate Tribunal for Forfeited Property (ATFP).
High Court Held
The ATFP held that the appellant failed to establish that the seized vehicle was acquired from lawful sources as required under section 68-I read with sections 7, 15 and 68B of the NDPS Act. It was held that the plea of funding by the son could not be accepted in the absence of any bank account statement of the son or identification of specific transactions evidencing transfer of funds to corroborate the entries in the wife’s account. The Tribunal further held that the claim of acquisition from agricultural income was unsubstantiated, as the extent of agricultural land held was insufficient to reasonably support savings for purchase of a luxury vehicle. Accordingly, the Tribunal upheld the order confirming seizure and freezing of the vehicle and dismissed the appeal.
