https://www.taxtmi.com/caselaws?id=800308 Under the PMLA provisional-attachment regime, a developer relying on a joint development agreement must establish enforceable title and payment of consideration for the landowner's share before seeking release or substitution of attached land. Absence of a registered sale deed, proof of payment, or crystallised rights through legal proceedings left the developer with only an uncrystallised contractual interest. Transfers to plot purchasers and insufficient details of unsold plots further prevented proof of a subsisting proprietary share. The attachment therefore remained unaffected. en-us Wed, 09 Sep 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800308 Under the PMLA provisional-attachment regime, a developer relying on a joint development agreement must establish enforceable title and payment of consideration for the landowner's share before seeking release or substitution of attached land. Absence of a registered sale deed, proof of payment, or crystallised rights through legal proceedings left the developer with only an uncrystallised contractual interest. Transfers to plot purchasers and insufficient details of unsold plots further prevented proof of a subsisting proprietary share. The attachment therefore remained unaffected. Case-Laws Money Laundering Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800308