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16. The expression ‗scheduled offence' is defined under Section 2(1) (y) PMLA as under:
―(y) ―scheduled offence‖ means--
(i) the offences specified under Part A of the Scheduled; or
(ii) the offences specified under Part B of the Scheduled if the total value involved in such offences is one crore rupees or more; or
(iii) the offences specified under Part C of the Schedule;‖
17. The Schedule to the PMLA specifies a whole range of offences which include offences under the IPC (Para 1, Part A), the Narcotic Drugs and Psychotropic Substances Act 1985 (NDPS Act) (Para 2, Part A), the Explosive Substances Act 1908 (Para 3, Part A), the Unlawful Activities (Prevention) Act 1967 (Para 4, Part A), the Arms Act 1959 (Para 5, Part A), the Wildlife (Protection) Act 1972 (Para 6, Part A), the Immoral Traffic (Prevention) Act 1956 (Para 7, Part A), the Prevention of Corruption Act 1988 (Para 8, Part A), the Explosives Act 1884 (Para 9, Part A) and as many as 19 more such enactments with some of the specific provisions of such enactments being expressly specified in the Schedule. Part B specifies the offence under Section 132 of the Customs Act 1962, i.e. making a false declaration or using false documents etc., where the total value involved in the offences is Rs. 1 crore or above. Part C lists out offences having ―cross border implications‖ and is specified in Part A, in offences against property under Chapter XVII IPC, or the offence of wilful attempt to evade any tax, penalty or interest under Section 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015.