Case Law Analysis
|Gauhati High Court
PMLA Section 5 | Provisional Attachment Orders Must Disclose 'Reason to Believe' to Satisfy Natural Justice : Gauhati HC
Gauhati High Court rules that provisional attachment orders under PMLA Section 5 must explicitly disclose the 'reason to believe' to comply with natural justice. The court also clarifies that properties representing proceeds of crime can be attached even if acquired before the scheduled offence, reinforcing ED's attachment powers.