https://www.taxtmi.com/caselaws?id=420342 The Prevention of Money Laundering Act permits the Central Government to appoint and authorise officers for complaint filing and related functions. A government notification authorising officers not below Assistant Director level was treated as sufficient, and an Assistant Director appointed on deputation was therefore validly empowered to file the complaint. On cognizance, a Special Court is required only to examine whether sufficient ground exists to proceed; it need not give elaborate reasons when taking cognizance on a charge-sheet or complaint, unless the proceeding is barred by law or without jurisdiction. A brief order recording perusal of the material is legally sufficient. en-us Tue, 25 Jan 2022 00:00:00 +0530 Fri, 01 Apr 2022 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420342 The Prevention of Money Laundering Act permits the Central Government to appoint and authorise officers for complaint filing and related functions. A government notification authorising officers not below Assistant Director level was treated as sufficient, and an Assistant Director appointed on deputation was therefore validly empowered to file the complaint. On cognizance, a Special Court is required only to examine whether sufficient ground exists to proceed; it need not give elaborate reasons when taking cognizance on a charge-sheet or complaint, unless the proceeding is barred by law or without jurisdiction. A brief order recording perusal of the material is legally sufficient. Case-Laws Money Laundering Tue, 25 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420342