https://www.taxtmi.com/caselaws?id=790018 At the discharge stage under the Prevention of Money Laundering Act, the court is confined to a prima facie assessment of whether there are sufficient grounds to proceed, and it need not conduct a roving enquiry or finally determine guilt. An order must be read as a whole with the material considered, including the predicate offence, ECIR, section 50 statement, and property-related records. Where that record shows conscious consideration and a prima facie view to proceed, revisional interference is not justified merely because the court has not finally adjudicated the merits; on that basis, the discharge petition's dismissal was upheld. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790018 At the discharge stage under the Prevention of Money Laundering Act, the court is confined to a prima facie assessment of whether there are sufficient grounds to proceed, and it need not conduct a roving enquiry or finally determine guilt. An order must be read as a whole with the material considered, including the predicate offence, ECIR, section 50 statement, and property-related records. Where that record shows conscious consideration and a prima facie view to proceed, revisional interference is not justified merely because the court has not finally adjudicated the merits; on that basis, the discharge petition's dismissal was upheld. Case-Laws Money Laundering Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790018