eCourtsIndia
IndiaCode Laws
Section26
The Prevention of Money-Laundering Act, 2002

Appeal to Appellate Tribunal

In force From 01 Jul 2005 Act 15 of 2003 As on 15 Oct 2026

Act 15 of 2003 Ministry Finance Enacted 17 Jan 2003 In force 01 Jul 2005 Cited by 2 provisions Instruments 6

Section 26 of the Prevention of Money-Laundering Act, 2002 deals with appeal to Appellate Tribunal. Save as otherwise provided in sub-section (3), the Director or any person aggrieved by an order made by the Adjudicating Authority under this Act, may prefer an appeal to the Appellate Tribunal. The Act came into force on 01 Jul 2005.

(1) Save as otherwise provided in sub-section (3), the Director or any person aggrieved by an order made by the Adjudicating Authority under this Act, may prefer an appeal to the Appellate Tribunal.

(2) Any 1[reporting entity] aggrieved by any order of the Director made under sub-section (2) of section 13, may prefer an appeal to the Appellate Tribunal.

(3) Every appeal preferred under sub-section (1) or sub-section (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 may, 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 sub-section (2), the Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or setting aside the order appealed against.

(5) The Appellate Tribunal shall send a copy of every order made by it to the parties to the appeal and to the concerned Adjudicating Authority or the Director, as the case may be.

(6) The appeal filed before the Appellate Tribunal under sub-section (1) or sub-section (2) shall be dealt with by it as expeditiously as possible and endeavour shall be made by it to dispose of the appeal finally within six months from the date of filing of the appeal.

Section 26, The Prevention of Money-Laundering Act, 2002 (Act 15 of 2003).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 13 Powers of Director to impose fine

Referred to by 2

  1. s. 72 Continuation of proceedings in the event of death or insolvency
  2. s. 73 Power to make rules

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Indermani Mineral India Pvt. Ltd. & Ors. v. Directorate of Enforcement

    High Court 23 Jul 2025 Persuasive (High Court) Reportable MA Nos.34/35/37/41/2025; AFR 2025:CGHC:35298-DB; Order 23.07.2025 (Ramesh Sinha CJ & Bibhu Datta Guru J.)

    Court's Decision & Legal Precedent

    Adopting Axis Bank / Prakash Industries reading of 'proceeds of crime', DB held PoC includes not only property derived from scheduled offence but also any property of equivalent value where original PoC is vanished/siphoned — including property acquired even prior to the crime — so attachment of equivalent-value assets is within s.2 PoC.

    On this section: s.26 appeal to Appellate Tribunal / challenge to Tribunal confirmation — HC on further appeal sustains Tribunal confirmation where reasons-to-believe and PoC material support attachment

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Made under this section, and citing it

1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Another 5 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 26

What have the courts held on Section 26 of the Prevention of Money-Laundering Act?

Indermani Mineral India Pvt. Ltd. & Ors. v. Directorate of Enforcement (23 Jul 2025) is the leading judgment on this section among those set out below: s.26 appeal to Appellate Tribunal / challenge to Tribunal confirmation — HC on further appeal sustains Tribunal confirmation where reasons-to-believe and PoC material support attachment.

How do I find court cases under Section 26 of the Prevention of Money-Laundering Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Pmla 26, section 26 Pmla, section 26 of the Prevention of Money-Laundering Act. People searching for it also type section 26 pmla act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Indermani Mineral India Pvt. Ltd. & Ors. v. Directorate of Enforcement (23 Jul 2025).

What should I read with Section 26 of the Prevention of Money-Laundering Act, and has it changed?

Its own text turns on section 13 (Powers of Director to impose fine), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently Notification appointing Director of Enforcement (2005).

When did Section 26 of the Prevention of Money-Laundering Act come into force?

Section 26 of the Prevention of Money-Laundering Act, cited as Pmla 26, came into force on 01 Jul 2005, having been enacted on 17 Jan 2003. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.