https://www.taxtmi.com/caselaws?id=788323 Provisional attachment under Section 5(1) of the PMLA can reach immovable property bought before the Act if possession or use of that property continued after commencement; the court reasoned that Sections 3, 5 and 8 form an integrated scheme where 'proceeds of crime' includes concealment, possession, acquisition or use and Explanation (ii) treats the activity as continuing while the person enjoys the proceeds, so the offence and attendant attachment powers apply from the date of continued activity. On the facts taken for certiorari review the HC upheld the provisional attachment. en-us Mon, 16 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788323 Provisional attachment under Section 5(1) of the PMLA can reach immovable property bought before the Act if possession or use of that property continued after commencement; the court reasoned that Sections 3, 5 and 8 form an integrated scheme where 'proceeds of crime' includes concealment, possession, acquisition or use and Explanation (ii) treats the activity as continuing while the person enjoys the proceeds, so the offence and attendant attachment powers apply from the date of continued activity. On the facts taken for certiorari review the HC upheld the provisional attachment. Case-Laws Money Laundering Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788323