Scope of this area

Economic-offence and money-laundering proceedings may involve an alleged scheduled offence, financial records, property or transaction trails, corporate documents and parallel proceedings before different authorities or courts. The underlying allegation and proceedings under the Prevention of Money-laundering Act, 2002 require separate consideration.

• Enforcement Directorate summons and investigation proceedings
• PMLA-related arrest, remand and bail proceedings
• Provisional attachment and connected adjudicatory proceedings
• Economic Offences Wing complaints and investigations
• Cheating, breach of trust and financial-fraud allegations
• Corporate and commercial records in criminal investigations
• Connected writ, appellate and criminal-court proceedings

Documents and parallel proceedings

Relevant material may include bank and accounting records, agreements, invoices, corporate filings, statements, property records, investigation notices and orders passed in the scheduled-offence case. Proceedings before the ED, the agency investigating the predicate allegation, the Adjudicating Authority and criminal courts may operate under different statutory provisions.

Applicable law

The area may engage the Prevention of Money-laundering Act, 2002, rules made under it, general criminal and procedural law, company and financial records, and other special statutes depending on the allegations.