https://www.taxtmi.com/caselaws?id=413842 Section 8(7) of the Prevention of Money-Laundering Act permits the Special Court to pass appropriate orders for confiscation or release when trial cannot be concluded or proceed for specified reasons. The second proviso to Section 8(8) operates only in the distinct context of restoration after confiscation to the Central Government, and Rule 3A is merely procedural to that proviso. A proviso cannot be extended to control a different sub-section unless the statute clearly says so. On that basis, the bank's claim for return of attached money was not barred, and restoration of the available attached amount with interest was sustained. en-us Mon, 16 Aug 2021 00:00:00 +0530 Fri, 22 Oct 2021 08:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413842 Section 8(7) of the Prevention of Money-Laundering Act permits the Special Court to pass appropriate orders for confiscation or release when trial cannot be concluded or proceed for specified reasons. The second proviso to Section 8(8) operates only in the distinct context of restoration after confiscation to the Central Government, and Rule 3A is merely procedural to that proviso. A proviso cannot be extended to control a different sub-section unless the statute clearly says so. On that basis, the bank's claim for return of attached money was not barred, and restoration of the available attached amount with interest was sustained. Case-Laws Money Laundering Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413842