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    <title>2026 (4) TMI 375 - APPELLATE TRIBUNAL UNDER SAFEMA, NEW DELHI</title>
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    <description>A person in self-occupation of immovable property provisionally attached under the Prevention of Money Laundering Act, 2002 is not ordinarily required to pay notional rent, and physical dispossession is generally treated as an exception rather than the rule before confiscation. The commentary notes that continued insistence on rent is unwarranted where no special circumstance is shown, such as misuse of the premises or other exceptional facts justifying interference with possession. It also states that a review can modify an earlier interim rent-deposit direction on that basis, while leaving secured creditors&#039; rights over the property unaffected in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=789306</link>
      <description>A person in self-occupation of immovable property provisionally attached under the Prevention of Money Laundering Act, 2002 is not ordinarily required to pay notional rent, and physical dispossession is generally treated as an exception rather than the rule before confiscation. The commentary notes that continued insistence on rent is unwarranted where no special circumstance is shown, such as misuse of the premises or other exceptional facts justifying interference with possession. It also states that a review can modify an earlier interim rent-deposit direction on that basis, while leaving secured creditors&#039; rights over the property unaffected in accordance with law.</description>
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