Sole proprietor liable for VAT fraud proceeds laundering. Accounts with Rs. 2.4L rightly attached as tainted funds.

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....Proprietorship concerns lack legal personhood; proprietor deemed necessary party. Proceeds of crime from VAT fraud laundered through multiple entities. Appellant's accounts containing Rs. 1,25,000/- and Rs. 1,15,000/- rightly attached as tainted funds. Appeal against provisional attachment dismissed, upholding adjudicating authority's order confirming attachment.....