https://www.taxtmi.com/caselaws?id=795966 Under the Prevention of Money Laundering Act, complaints filed under Section 44(1)(b) are subject to criminal-procedure cognizance rules where those rules are not inconsistent with the Act. The note explains that, after commencement of the Bharatiya Nagarik Suraksha Sanhita, 2023, the proviso to Section 223(1) requires an opportunity of hearing before cognizance is taken against a proposed accused. Absence of that hearing is described as an illegality vitiating cognizance, rather than a curable irregularity dependent on proof of prejudice. The stated consequence is reconsideration of cognizance after granting a hearing. en-us Wed, 22 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795966 Under the Prevention of Money Laundering Act, complaints filed under Section 44(1)(b) are subject to criminal-procedure cognizance rules where those rules are not inconsistent with the Act. The note explains that, after commencement of the Bharatiya Nagarik Suraksha Sanhita, 2023, the proviso to Section 223(1) requires an opportunity of hearing before cognizance is taken against a proposed accused. Absence of that hearing is described as an illegality vitiating cognizance, rather than a curable irregularity dependent on proof of prejudice. The stated consequence is reconsideration of cognizance after granting a hearing. Case-Laws Money Laundering Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795966