Treatise On Prohibition Of Benami Property Transactions Act, 1988 ( Law & Practice )

This comprehensive treatise on the Prevention of Money Laundering Act, 2002 is written to serve both courtroom advocates and compliance practitioners. It begins with the legislative framework, definitions and the architecture of enforcement (FIU-IND reporting obligations, ED powers, attachment / provisional attachment mechanics), then explains asset-tracing techniques and forensic accounting methods used to link proceeds to predicate offences. Detailed chapters cover charge framing, evidence-gathering (bank records, electronic trails), interlocutory remedies against seizures, and procedural strategies for revocation or cancellation of provisional attachment. The book critically analyses prosecution practice and judicial pronouncements, and provides defence toolkits that address jurisdictional and procedural defects, chain-of-custody, and mens-rea issues. On the compliance side, practical templates and checklists help design AML programmes—customer due diligence, transaction monitoring, STR/CTR templates, escalation matrices and internal audit points—plus guidance on regulatory liaison and response drafting. Appendices include sample petitions (attachment, revocation, stay), timeline flowcharts, a digest of landmark PMLA judgments and a quick reference of relevant sections. By pairing doctrinal clarity with granular, ready-to-use practice tools, the treatise equips lawyers, regulators and compliance officers to prevent, detect and litigate money-laundering matters effectively.