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2017 (10) TMI 907 - AT - Money LaunderingOffense under PMLA Act - Not following the statutory requirements - authorisation for search and seizure - Held that:- The authorisation for search and seizure was wholly illegal as it did not authorize a specific officer and specific premises to be searched as mandated under Section 17(1) of the PMLA read with Rule 3(1). Additionally, it was not even in the form prescribed in Rule 3(1)/Form I. Even, there was no communication of reason to believe to the appellant as per record. The search did not follow the Prevention of Money Laundering (Forms, Search and Seizure or Freezing and the Manner of Forwarding the Reasons and Material to the Adjudicating Authority, Impounding and Custody of Records and the Period of Retention) Rules, 2005, mandated by Section 17(1) of the PMLA. No reasons to believe have been recorded or disclosed for authorizing the officers for search and seizure at the appellant‟s premises prior to the search as mandated under Section 17(1) of the PMLA. “Reason to believe” dated 6.7.2015 does not specify any reasons with respect to the appellant. Even no reasons can be supplied/disclosed by the respondent for the first time in its application made to the Adjudicating Authority under Section 17(4) of the PMLA. Reference may be made to the “Reason to Believe” document annexed by the respondent with its Section 17(4) application and the OA. It is well settled that if a statute prescribes a particular manner of doing a thing it must be done in that manner alone, and no other. Not following the statutory requirements makes the action null and void. Under these circumstances, the order against the present appeal is set aside. The application filed pertaining under section 17(4) of PMLA against the appellant is accordingly dismissed. The documents seized from the premises of the appellant shall be returned forthwith. The file summoned from the Adjudicating Authority be returned back by the registry to the Adjudicating Authority as early as possible.
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