https://www.taxtmi.com/caselaws?id=409152 The court held that the Assistant Director of the Directorate of Enforcement exceeded authority by instructing the Tehsildar not to issue revenue extracts for properties not attached under Section 5 of the Prevention of Money Laundering Act, 2002. The court found the communication arbitrary and ultra vires, emphasizing that only designated officers under Section 5 have the power to attach properties. The impugned communication was deemed illegal and without jurisdiction, leading to its quashing. The court directed the Tehsildar to proceed lawfully for properties not covered by attachment orders, highlighting the importance of adherence to prescribed procedures by authorized officers. en-us Tue, 22 Jun 2021 00:00:00 +0530 Wed, 30 Jun 2021 08:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409152 The court held that the Assistant Director of the Directorate of Enforcement exceeded authority by instructing the Tehsildar not to issue revenue extracts for properties not attached under Section 5 of the Prevention of Money Laundering Act, 2002. The court found the communication arbitrary and ultra vires, emphasizing that only designated officers under Section 5 have the power to attach properties. The impugned communication was deemed illegal and without jurisdiction, leading to its quashing. The court directed the Tehsildar to proceed lawfully for properties not covered by attachment orders, highlighting the importance of adherence to prescribed procedures by authorized officers. Case-Laws Money Laundering Tue, 22 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409152