law: The Prevention of Money-Laundering Act, 2002
  5. Attachment of
  
  property involved in money-laundering.-
  1.  Where
  
  the Director, or any other officer not below the rank of Deputy Director
  
  authorised by him for the purposes of this section, has reason to believe (the
  
  reason for such belief to be recorde in writing), on the basis of material in
  
  his possession, that-
  a.   any person is in
  
  possession of any proceeds of crime;
  b.   such person has been
  
  charged of having committed a scheduled offence; and
  c.   such proceeds of
  
  crime are likely to be concealed, transferred or dealt with in any manner which
  
  may result in frustrating any proceedings relating to confiscation of such
  
  proceeds of crime under this Chapter, he may, by order in writing,
  
  provisionally attach such property for a period not exceeding ninety days from
  
  the date of the order, in the manner provided in the Second Schedule to the
  
  Income-tax Act, 1961 (43 of 1961) and the Director or the other office so
  
  authorised by him, as the case may be, shall be deemed to be an officer under
  
  sub-rule (e) of rule 1 of that Schedule: Provided that no such order of
  
  attachment shall be made unless, in relation to an offence under-
   
  
   i.  
  
    Paragraph
  
  1 of Part A and Part B of the Schedule, a report has been forwarded to a
  
  Magistrate under section 173 of the Code of Criminal Procedure, 1973 (2 of
  
  1974); or
   
  
   ii.  
  
    Paragraph
  
  2 of Part A of the Schedule, a police report or a complaint has been filed for
  
  taking cognizance of an offence by the Special Court constituted under
  
  sub-section (1) of section 36 of the Narcotic Drugs and Psychotropic Substances
  
  Act, 1985 (61 of 1985).
  1.  
  2.  The
  
  Director, or any other officer not below the rank of Deputy Director, shall,
  
  immediately after attachment under sub-section (1), forward a copy of the
  
  order, along with the material in his possession, referred to in that
  
  sub-section, to the Adjud cating Authority, in a sealed envelope, in the manner
  
  as may be prescribed and such Adjudicating Authority shall keep such order and
  
  material for such period as may be prescribed.
  3.  Every
  
  order of attachment made under sub-section (1) shall cease to have effect after
  
  the expiry of the period specified in that sub-section or on the date of an
  
  order made under sub-section (2) of section 8, whichever is earlier.
  4.  Nothing
  
  in this section shall prevent the person interested in the enjoyment of the
  
  immovable property attached under sub-section (1) from such enjoyment.
  
  Explanation.-For the purposes of this sub-section, "person
  
  interested", in relation to any immovable property, includes all persons
  
  claiming or entitled to claim any interest in the property.
  5. The
  
  Director or any other officer who provisionally attaches any property under
  
  sub-section (1) shall, within a period of thirty days from such attachment,
  
  file a complaint stating the facts of such attachment before the Adjudicating
  
  Authority.