https://www.taxtmi.com/caselaws?id=781635 After the 2013 amendment to the Prevention of Money Laundering Act, provisional attachment under Section 5(1) can be supported by a reason to believe based on material in possession even without a prior report under Section 173 of the Code of Criminal Procedure, where non-attachment may frustrate proceedings. The attachment must rest on cogent material linking the property to the alleged proceeds of crime and the relevant period. The scheme is preventive and emergent at that stage, so no pre-decisional notice or hearing is required before issuing the provisional attachment order; opportunity is available later before the Adjudicating Authority and in appeal. en-us Sat, 15 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781635 After the 2013 amendment to the Prevention of Money Laundering Act, provisional attachment under Section 5(1) can be supported by a reason to believe based on material in possession even without a prior report under Section 173 of the Code of Criminal Procedure, where non-attachment may frustrate proceedings. The attachment must rest on cogent material linking the property to the alleged proceeds of crime and the relevant period. The scheme is preventive and emergent at that stage, so no pre-decisional notice or hearing is required before issuing the provisional attachment order; opportunity is available later before the Adjudicating Authority and in appeal. Case-Laws Money Laundering Sat, 15 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781635