https://www.taxtmi.com/caselaws?id=772819 A Magistrate must independently apply judicial mind to a police report or C-Summary Report and the accompanying material before deciding whether to accept it, disagree with it, or order further investigation; acceptance cannot rest only on the informant's no-objection. Section 44(1)(c) of the Prevention of Money-Laundering Act, 2002 permits committal of the scheduled offence only after the jurisdictional court has taken cognizance of that offence, so a committal direction issued before that stage is premature. The impugned acceptance of the C-Summary Report and the committal direction were therefore unsustainable and required fresh consideration by the Magistrate. en-us Wed, 11 Jun 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772819 A Magistrate must independently apply judicial mind to a police report or C-Summary Report and the accompanying material before deciding whether to accept it, disagree with it, or order further investigation; acceptance cannot rest only on the informant's no-objection. Section 44(1)(c) of the Prevention of Money-Laundering Act, 2002 permits committal of the scheduled offence only after the jurisdictional court has taken cognizance of that offence, so a committal direction issued before that stage is premature. The impugned acceptance of the C-Summary Report and the committal direction were therefore unsustainable and required fresh consideration by the Magistrate. Case-Laws Money Laundering Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772819