https://www.taxtmi.com/caselaws?id=309176 Proceedings under the Prevention of Money Laundering Act, 2002 remain dependent on the existence of proceeds of crime arising from a scheduled offence, so the money-laundering charge cannot be finally sustained if the scheduled offence ends in discharge, acquittal, or quashing. Section 44, read with its Explanation, was treated as requiring the Special Court to deal with both matters to prevent inconsistent outcomes, but not as mandating a joint trial. The money-laundering case may continue procedurally, yet its final adjudication must await and conform to the result of the scheduled-offence proceedings. en-us Thu, 08 Sep 2022 00:00:00 +0530 Tue, 15 Aug 2023 14:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309176 Proceedings under the Prevention of Money Laundering Act, 2002 remain dependent on the existence of proceeds of crime arising from a scheduled offence, so the money-laundering charge cannot be finally sustained if the scheduled offence ends in discharge, acquittal, or quashing. Section 44, read with its Explanation, was treated as requiring the Special Court to deal with both matters to prevent inconsistent outcomes, but not as mandating a joint trial. The money-laundering case may continue procedurally, yet its final adjudication must await and conform to the result of the scheduled-offence proceedings. Case-Laws Money Laundering Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309176