TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The HC held that the repeal of the IPC and its replacement by the Bharatiya Nyaya Sanhita, 2023 (BNS) does not affect the operation of the PMLA Schedule, which references IPC offences by section numbers. Applying Section 8(1) of the General Clauses Act, 1897, the Court ruled that such references must be read dynamically to correspond to the new BNS provisions, preserving legislative intent and ensuring continuity in prosecution under PMLA. The Court rejected the applicant's contention that the Enforcement Directorate lacked jurisdiction post-repeal, affirming that offences under BNS analogous to scheduled IPC offences remain predicate offences. The Court also held that a government notification interpreting the references lacks legislative authority and cannot override statutory interpretation principles. Consequently, the bail application was dismissed as no merit arose beyond this settled question of law.
TaxTMI 
TaxTMI 
