https://www.taxtmi.com/caselaws?id=799015 Section 17 of the Prevention of Money Laundering Act, 2002 permits search and seizure where an authorised officer possesses material and records reasons to believe that money-laundering, proceeds of crime, or relevant property or records are involved. Acquisition of land already vested in a local body, void cancellation of its gift deed, same-day conveyances, valuation disparity, and receipt of acquisition compensation supported that statutory threshold. Section 19 permits arrest on recorded reasons based on material indicating guilt and requires communication of arrest grounds. Recorded material concerning the cancellation, conveyance, compensation, partial refund, retained amount, and alleged concealment, together with same-day supply of arrest grounds, satisfied these safeguards. en-us Tue, 08 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799015 Section 17 of the Prevention of Money Laundering Act, 2002 permits search and seizure where an authorised officer possesses material and records reasons to believe that money-laundering, proceeds of crime, or relevant property or records are involved. Acquisition of land already vested in a local body, void cancellation of its gift deed, same-day conveyances, valuation disparity, and receipt of acquisition compensation supported that statutory threshold. Section 19 permits arrest on recorded reasons based on material indicating guilt and requires communication of arrest grounds. Recorded material concerning the cancellation, conveyance, compensation, partial refund, retained amount, and alleged concealment, together with same-day supply of arrest grounds, satisfied these safeguards. Case-Laws Money Laundering Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799015