https://www.taxtmi.com/caselaws?id=461496 Section 72 of the Prevention of Money Laundering Act permits proceedings to continue after an appellant's death, but it does not remove the need to seek substitution within a reasonable time. The Tribunal applied the principles underlying Order 22 CPC and Article 120 of the Limitation Act to hold that a substitution application filed beyond three months must be supported by a condonation request showing sufficient cause. Where the delay extended from 122 days to several years and no condonation application was filed, the explanation offered was rejected, the substitution applications were held not maintainable, and the appeals consequently abated. en-us Mon, 13 May 2024 00:00:00 +0530 Wed, 09 Apr 2025 18:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461496 Section 72 of the Prevention of Money Laundering Act permits proceedings to continue after an appellant's death, but it does not remove the need to seek substitution within a reasonable time. The Tribunal applied the principles underlying Order 22 CPC and Article 120 of the Limitation Act to hold that a substitution application filed beyond three months must be supported by a condonation request showing sufficient cause. Where the delay extended from 122 days to several years and no condonation application was filed, the explanation offered was rejected, the substitution applications were held not maintainable, and the appeals consequently abated. Case-Laws Money Laundering Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461496