Relied-Upon Documents vs Un-Relied Material in a PMLA Prosecution: What the Accused Should Inspect Before Charge

Before charge in a PMLA prosecution, the accused should conduct a forensic audit of the prosecution complaint, every document produced with it, Section 50 statements, documents subsequently placed before the Special Court up to cognizance, supplementary complaints, the list of un-relied statements/documents/material objects and all records seized from the accused for which a separate Section 21 copy right exists. The Supreme Court's landmark decision in Sarla Gupta v. Directorate of Enforcement, 2025 INSC 645, draws crucial distinctions: true copies of records seized from the accused must be s

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