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    <title>PMLA attachment of pre-2005 acquired property challenged as invalid; Tribunal addressed this limitation issue.</title>
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    <description>Attachment of property under PMLA is discussed in the context of alleged proceeds of crime arising from scheduled offences, where the Adjudicating Authority issued a show cause notice on the basis of the original complaint, relied-upon documents and statements under section 50, and later confirmed the provisional attachment. The appeals were carried to the Appellate Tribunal under SAFEMA. A specific contention noted in the source is that attachment of property acquired before 01-07-2005, the commencement of PMLA, is not valid in law; the Tribunal is stated to have dealt with that issue along with the other grounds raised.</description>
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    <pubDate>Sat, 18 Apr 2026 08:46:32 +0530</pubDate>
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      <title>PMLA attachment of pre-2005 acquired property challenged as invalid; Tribunal addressed this limitation issue.</title>
      <link>https://www.taxtmi.com/highlights?id=98916</link>
      <description>Attachment of property under PMLA is discussed in the context of alleged proceeds of crime arising from scheduled offences, where the Adjudicating Authority issued a show cause notice on the basis of the original complaint, relied-upon documents and statements under section 50, and later confirmed the provisional attachment. The appeals were carried to the Appellate Tribunal under SAFEMA. A specific contention noted in the source is that attachment of property acquired before 01-07-2005, the commencement of PMLA, is not valid in law; the Tribunal is stated to have dealt with that issue along with the other grounds raised.</description>
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      <law>Money Laundering</law>
      <pubDate>Sat, 18 Apr 2026 08:46:32 +0530</pubDate>
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