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    <title>2026 (7) TMI 241 - KERALA HIGH COURT</title>
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    <description>A Special Court under the Prevention of Money Laundering Act, 2002 acquires jurisdiction to try the scheduled offence once the case is committed to it under Section 44(1)(c), even if it is not the notified court for that offence. Section 44(1)(a) places the money-laundering offence and the connected scheduled offence before the Special Court for the area where the offence is committed, while Section 44(1)(c) expressly provides for committal where another court has taken cognizance and requires the Special Court to proceed from the committed stage. Section 71 gives the Act overriding effect over inconsistent laws, confirming the Special Court&#039;s competence after committal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=794355</link>
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