https://www.taxtmi.com/caselaws?id=791385 The Prevention of Money Laundering Act, 2002 requires an authorised officer to form an independent prima facie satisfaction on the materials available and record reasons to believe before initiating action. Registration of a predicate offence or the mere allegation of scheduled offences does not by itself compel the Enforcement Directorate to register an ECIR. ECIR is only an internal document, and the decision whether to proceed under the Act remains within the agency's statutory discretion. A court therefore cannot direct ECIR registration solely on the existence of a predicate offence. en-us Tue, 21 Apr 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791385 The Prevention of Money Laundering Act, 2002 requires an authorised officer to form an independent prima facie satisfaction on the materials available and record reasons to believe before initiating action. Registration of a predicate offence or the mere allegation of scheduled offences does not by itself compel the Enforcement Directorate to register an ECIR. ECIR is only an internal document, and the decision whether to proceed under the Act remains within the agency's statutory discretion. A court therefore cannot direct ECIR registration solely on the existence of a predicate offence. Case-Laws Money Laundering Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791385