https://www.taxtmi.com/caselaws?id=794769 Provisional attachment under the Prevention of Money Laundering Act, 2002 was treated as a civil action that does not automatically fail on the alleged offender's death. Service of notice on the legal heir in possession of the property was held sufficient, and attachment of property representing proceeds of crime or equivalent value was accepted. Where the trial could not be concluded because of death, the statutory scheme required the claimant or Director to approach the Special Court for orders on confiscation or release. The challenge to the attachment on the ground of death was rejected, and the parties were left to pursue the remedy before the Special Court. en-us Thu, 02 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794769 Provisional attachment under the Prevention of Money Laundering Act, 2002 was treated as a civil action that does not automatically fail on the alleged offender's death. Service of notice on the legal heir in possession of the property was held sufficient, and attachment of property representing proceeds of crime or equivalent value was accepted. Where the trial could not be concluded because of death, the statutory scheme required the claimant or Director to approach the Special Court for orders on confiscation or release. The challenge to the attachment on the ground of death was rejected, and the parties were left to pursue the remedy before the Special Court. Case-Laws Money Laundering Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794769