Your Queries on Law Relating to Prevention of Money Laundering – Investigation | Confiscation | Prosecution

This book presents the question(s) of law on the Prevention of Money Laundering Act (PMLA), raised before judicial & quasi-judicial authorities in question & answer format.

This book is a curated & practical handbook that is helpful for professionals, the Directorate of Enforcement and litigants.

The Present Publication is the latest 2023 Edition and has been amended up to 31st January 2023. This book has been authored by Aditya Ajgaonkar and edited by Justice R.V. Easwar, with the following noteworthy features:

• Comprehensive Question & Answer Format has been adopted that addresses the 'question(s) of law' raised before the Courts, with the following objective:
  • Assist professionals & officers of the Directorate in formulating legal grounds for challenging actions
  • Find Case Laws
• Comprehensive Reliance on Case Laws from the Supreme Court, High Courts and Tribunals set up under the PMLA. This book ensures that the text of the answers stays true to the Judgement/Order from which they are derived
• Question Index has been incorporated in this book that is designed to not only aid the research but also to give ideas

Reviewed by Hon'ble Mr Justice S. Ravindra Bhat – Judge | Supreme Court of India

"This work is highly comprehensive and an extremely useful ready reckoner for practitioners dealing with PMLA laws, adjudicators and the judges as it provides answers to the contentions in a classical Socratic question-answers (Q-A) format, saving crucial time of the reader.

What's most impressive about the book is that it addresses all complex and ancillary issues in a clear and coherent manner. With a novel Q-A approach adopted in the book, one can easily understand both the state of the law on the subject and the direction courts may adopt in the near future."

Reviewed by Hon'ble Mr Justice Vibhu Bakhru – Judge | High Court of Delhi

"With the ever-widening import of PMLA, this book, in its question-and-answer format, will serve as an excellent practitioner's guide in the field.

This book endeavours to bring more clarity to the interpretation and application of the enactment."

Reviewed by Dr K. Shivaram – Senior Advocate | KSA Legal Chambers

"This publication will be an immense guide to Advocates, Chartered Accountants, Tax Practitioners, Revenue Officers, as well as citizens to understand the law and procedure of the Prevention of Money Laundering Act. It will be useful to prepare the appropriate reply to show cause notices and to make representations before the authorities."

The contents of the book are as follows:

• Proceeds of Crime
• Attachment
• Adjudication and Confiscation
• The Powers of the Appellate Tribunal
• The Powers of the High Court
• Investigation under the Prevention of Money Laundering Act
• Arrest and Bail
• Powers of the Special Court
• The Enforcement Directorate and other Agencies
• Interplay with Scheduled Offences
• Interplay with other Statutory Laws
• Burden of Proof