P.T. Munichikkanna Reddy & Ors vs Revamma And Ors on 24 April, 2007
It is contended that the ‗right to property' being a human right, as
explained in P.T. Munichikkanna Reddy v. Revamma (2007) 6 SCC
59, there can be numerous instances where resort need not be had to
the powers of attachment when in fact there is no real basis, material
or apprehension that the property would be concealed, transferred or
dealt with in a manner that frustrates its confiscation. In other words,
resort to the second proviso should be had in the rarest of rare cases.