FINAL ORDER

02.12.2025

By a batch of three appeals under Section 26 of the Prevention of Money Laundering Act, 2002 (in short `the Act of 2002’), a challenge has been made to the order dated 23.09.2022 passed by the Adjudicating Authority confirming the Provisional Attachment Order dated 31.03.2022. The provisional attachment was caused for movable and immovable properties of the defendants before the Adjudicating Authority, finding their involvement in money laundering. Before we refer to the arguments of the respective parties, it would be relevant to give brief facts of the case:

Brief facts of the case:

2. It is a case where an FIR was registered on 30.03.2013 by CBI, ACB, SPE, Kolkata for offence under Section 120B & 420 of IPC, 1860 and Section 13(2) read with 13(1)(d) of the Prevention of Corruption Act, 1988 against Shri Mahesh Kumar Kejriwal and others. Charge sheet was filed on 29.12.2013 by CBI, ACB, SPE, Kolkata for offence under section 120(B), 468, 471 & 420 of IPC and Section 13(2) read with 13(1)(d) of Prevention of Corruption Act, 1988. The investigation was initiated by the Enforcement Directorate, Kolkata after recording ECIR on 13.02.2020 for alleged commission of o