Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Section 44(1)(c) of the PMLA requires the court taking cognizance of the scheduled offence to commit that case to the PMLA Special Court, and the court has no discretion to refuse transfer on grounds of delay or an advanced stage of trial. Relying on Supreme Court authority, the High Court held that the statutory scheme mandates a common competent Special Court for the money-laundering complaint and the connected predicate offence. On the special facts, the predicate offence court was also a designated PMLA Special Court and therefore competent to try both matters, so the PMLA complaint was directed to be transferred there, while the broader jurisdictional question was left open.
Section 44(1)(c) of the PMLA requires the court taking cognizance of the scheduled offence to commit that case to the PMLA Special Court, and the court has no discretion to refuse transfer on grounds of delay or an advanced stage of trial. Relying on Supreme Court authority, the High Court held that the statutory scheme mandates a common competent Special Court for the money-laundering complaint and the connected predicate offence. On the special facts, the predicate offence court was also a designated PMLA Special Court and therefore competent to try both matters, so the PMLA complaint was directed to be transferred there, while the broader jurisdictional question was left open.
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