https://www.taxtmi.com/caselaws?id=793923 Proceedings under the Prevention of Money Laundering Act, 2002 depend on the authorised officer's satisfaction, based on materials in possession and recorded reasons to believe, that proceeds of crime exist. The mere allegation of a predicate offence does not by itself compel registration of an ECIR or initiation of enforcement action. An internal departmental circular cannot override the statutory scheme, and coercive directions were also unsustainable where affected persons were not impleaded. A writ of mandamus cannot be used to require an authority to exercise a discretionary statutory power in a particular manner, so the request to direct initiation of PMLA proceedings was rejected and the writ petition dismissed. en-us Mon, 22 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793923 Proceedings under the Prevention of Money Laundering Act, 2002 depend on the authorised officer's satisfaction, based on materials in possession and recorded reasons to believe, that proceeds of crime exist. The mere allegation of a predicate offence does not by itself compel registration of an ECIR or initiation of enforcement action. An internal departmental circular cannot override the statutory scheme, and coercive directions were also unsustainable where affected persons were not impleaded. A writ of mandamus cannot be used to require an authority to exercise a discretionary statutory power in a particular manner, so the request to direct initiation of PMLA proceedings was rejected and the writ petition dismissed. Case-Laws Money Laundering Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793923