9911796707
TMI Blog2024 (12) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... rit Petition was order to be treated as an Appeal. The copy of the Writ Petition was accordingly presented by the Appellant and was registered as an Appeal in compliance of the order of the High Court. The perusal of sub Section (1) and (2) reveals that Appeal can be preferred against the order passed by the Adjudicating Authority or an order under Section 13(2) of the Act of 2002. The Appeal has not been provided against the order of the Provisional Attachment Order - there are reasons to dismiss the Appeal being not maintainable. The Adjudicating Authority would not be persuaded by the dismissal of the Appeal rather it would independently analyze the issue and more specifically in reference to the earlier order passed by the same Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent has raised the objection to the maintainability of the Appeal in reference to Section 26 of the Prevention of Money Laundering Act, 2002. The Appeal lies against the order of the Adjudicating Authority or an order passed under Section 13(2) of the Act of 2002. The Appeal is not maintainable against the Provisional Attachment Order. In the light of the aforesaid, the prayer was made to dismiss the Appeal relegating the Appellant to appear before the Adjudicating Authority and for that the interim order to be vacated which was otherwise made subject to the order of the Tribunal. The Ld. Counsel for the Appellant submitted that other two Appeals arising out of the same order of the High Court are pending consideration wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal to the Appellate Tribunal. (3) Every appeal preferred under sub-section (1) or subsection (2) shall be filed within a period of forty-five days from the date on which a copy of the order made by the Adjudicating Authority or Director is received and it shall be in such form and be accompanied by such fee as may be prescribed: Provided that the Appellate Tribunal after giving an opportunity of being heard entertain an appeal after the expiry of the said period of forty-five days if it is satisfied that there was sufficient cause for not filing it within that period. (4) On receipt of an appeal under sub-section (1) or subsection (2), the Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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