Kalvakuntla Kavitha vs Directorate Of Enforcement on 27 March, 2023
2) Kalvakuntla Kavitha v. Enforcement Directorate, 2024 SCC
OnLine SC 2269.
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1 - 2 of 2 (0.30 seconds)Pavana Dibbur vs The Directorate Orf Enforcement on 17 April, 2023
38. The Hon‟ble Supreme Court has very categorically laid down the
distinction with respect to „proceeds of crime‟. The above paras hold
that any property derived or obtained directly or indirectly „as a result
of criminal activity‟ which is a scheduled offence under the PMLA is
proceeds of crime. In other words, any property obtained following
the commission of the scheduled offence or from the proceeds of the
scheduled offence will be the proceeds of crime. Further, it is also
appropriate to refer to the judgment of Pavana Dibbur v.
Enforcement Directorate, 2023 SCC OnLine SC 1586 wherein it was
observed that for proceeds of crime, the existence of the scheduled
offence is a condition precedent. To invoke section 3 of PMLA, it is
not necessary that the accused persons must have been shown as
accused in the scheduled offences and the proceeds of crime must be
from the scheduled offence. Relevant paras are extracted below:-
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