https://www.taxtmi.com/caselaws?id=789458 Provisional attachment of seized cash under SAFEMA could not be sustained where the appellants were not named in the predicate offence and no adequate nexus was shown between the cash and any proceeds of crime. The attachment was therefore interfered with. As to the disputed land transaction, where an agreement to sell had been executed, possession handed over, and consideration paid, the controversy was treated as referable to the underlying land rather than the already-received consideration. The Tribunal noted that part performance under Section 53A of the Transfer of Property Act supported the transaction's character and permitted the respondents to proceed against the land after notice. en-us Thu, 25 Sep 2025 00:00:00 +0530 Thu, 09 Apr 2026 08:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789458 Provisional attachment of seized cash under SAFEMA could not be sustained where the appellants were not named in the predicate offence and no adequate nexus was shown between the cash and any proceeds of crime. The attachment was therefore interfered with. As to the disputed land transaction, where an agreement to sell had been executed, possession handed over, and consideration paid, the controversy was treated as referable to the underlying land rather than the already-received consideration. The Tribunal noted that part performance under Section 53A of the Transfer of Property Act supported the transaction's character and permitted the respondents to proceed against the land after notice. Case-Laws Money Laundering Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789458