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Rule 2 - Rules - Other Direct Tax Provisions - Rule 2 - 2. (1) In these rules, unless the context otherwise requires,- (a) Act means the Prevention of Money-Laundering Act, 2002 (15 of 2003); (b) Adjudicating Authority means an Adjudicating Authority appointed under sub-section (1) of section 6 of the Act; (c) authorised officer means an officer authorised by the Director under sub-section (1) of section 20 of the Act; (d) designated officer means an officer designated by the Adjudicating Author .....

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report forwarded to a Magistrate under section 173 of Code of Criminal Procedure, 1973 (2 of 1974) or a complaint filed before a Magistrate or a court by a person authorized to investigate the scheduled offence for taking cognizance of such scheduled offence;] (g) order means the order for retention of the property for the purposes of adjudication; (h) seized property means any property seized under section 17 or section 18 of the Act; (i) Schedule means the Schedule to the Act; (j) section mea .....

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