law: The Prevention of Money-Laundering Act, 2002
  8. Adjudication.-
  1.  On
  
  receipt of a complaint under sub-section (5) of section 5, or applications made
  
  under sub-section (4) of section 17 or under sub-section (10) of section 18, if
  
  the Adjudicating Authority has reason to believe that any person has committed
  
  an offence under section 3, it may serve a notice of not less than thirty days
  
  on such person calling upon him to indicate the sources of his income, earning
  
  or assets, out of which or by means of which he has acquired the property
  
  attached under sub-section (1) of section 5, or, seized under section 17 or
  
  section 18, the evidence on which he relies and other relevant information and
  
  particulars, and to show cause why all or any of such properties should not be
  
  declared to be the properties in solved in money-laundering and confiscated by
  
  the Central Government: Provided that where a notice under this sub-section
  
  specifies any property as being held by a person on behalf of any other person,
  
  a copy of such notice shall also be served upon such other person: Provided further
  
  that where such property is held jointly by more than one person, such notice
  
  shall be served to all persons holding such property.
  2.  The
  
  Adjudicating Authority shall, after-
  a.   considering the
  
  reply, if any, to the notice issued under sub-section (1);
  b.   hearing the aggrieved
  
  person and the Director or any other officer authorised by him in this behalf;
  
  and
  c.   taking into account
  
  all relevant materials placed on record before him, by an order, record a
  
  finding whether all or any of the properties referred to in the notice issued
  
  under sub-section (1) are involved in money-laundering: Provided that if the
  
  property is claimed by a person, other than a person to whom the notice had
  
  been issued, such person shall also be given an opportunity of being heard to
  
  prove that the property is not involved in money-laundering.
  1.  
  2.  
  3.  Where
  
  the Adjudicating Authority decides under sub-section (2) that any property is
  
  involved in money-laundering, he shall, by an order in writing, confirm the
  
  attachment of the property made under sub-section (1) of section 5 or retention
  
  of property or record seized under section 17 or section 18 and record a
  
  finding to that effect, such attachment or retention of the seized property or
  
  record shall- (a) continue during the pendency of the proceedings relating to
  
  any scheduled offence before a court; and (b) become final after the guilt of
  
  the person is proved in the trial court and order of such trial court becomes
  
  final.
  4.    Where
  
  the provisional order of attachment made under sub-section (1) of section 5 has
  
  been confirmed under sub-section (3), the Director or any other officer
  
  authorised by him in this behalf shall forthwith take the possession of the
  
  attached property .
  5.  Where
  
  on conclusion of a trial for any scheduled offence, the person concerned is
  
  acquitted, the attachment of the property or retention of the seized property
  
  or record under sub-section (3) and net income, if any, shall cease to have
  
  effect.
  6.  
  
    Where
  
  the attachment of any property or retention of the seized property or record
  
  becomes final under clause (b) of sub-section (3), the Adjudicating Authority
  
  shall, after giving an opportunity of being heard to the person concerned, make
  
  an order onfiscating such property.