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Section42
The Prevention of Money-Laundering Act, 2002

Appeal to High Court

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 1 provision Instruments 3

Section 42 of the Prevention of Money-Laundering Act, 2002 deals with appeal to High Court. Any person aggrieved by any decision or order of the Appellate Tribunal may file an appeal to the High Court within sixty days from the date of communication of the decision or order of the Appellate Tribunal to him on any question of law or fact arising out of such order: Provided that the High Cou The Act came into force on 01 Jul 2005.

Any person aggrieved by any decision or order of the Appellate Tribunal may file an appeal to the High Court within sixty days from the date of communication of the decision or order of the Appellate Tribunal to him on any question of law or fact arising out of such order:

Provided that the High Court may, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within the said period, allow it to be filed within a further period not exceeding sixty days.

Explanation.--For the purposes of this section, "High Court" means--

(i) the High Court within the jurisdiction of which the aggrieved party ordinarily resides or carries on business or personally works for gain; and

(ii) where the Central Government is the aggrieved party, the High Court within the jurisdiction of which the respondent, or in a case where there are more than one respondent, any of the respondents, ordinarily resides or carries on business or personally works for gain.

Section 42, 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.

Referred to by 1

  1. s. 72 Continuation of proceedings in the event of death or insolvency

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.42 High Court appeal from Appellate Tribunal — standard that attachment may be sustained without direct PoC proof where material supports reasonable belief and s.24 burden is unrebutted; no question of law → dismiss

    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

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

All subordinate legislation

Questions about Section 42

What have the courts held on Section 42 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.42 High Court appeal from Appellate Tribunal — standard that attachment may be sustained without direct PoC proof where material supports reasonable belief and s.24 burden is unrebutted; no question of law → dismiss.

How do I find court cases under Section 42 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 42, section 42 Pmla, section 42 of the Prevention of Money-Laundering Act. People searching for it also type 42 pmla. 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 42 of the Prevention of Money-Laundering Act, and has it changed?

1 other provision in this corpus refers back to it. 3 instruments name it without being made under it, most recently Notification appointing Director of Enforcement (2005), then The Prevention of Money-laundering (The Forms and the Manner of Forwarding a Copy of Order of Arrest of a Person Along with the Material to the Adjudicating Authority and its Period of Retention) Rules, 2005 (2005).

When did Section 42 of the Prevention of Money-Laundering Act come into force?

Section 42 of the Prevention of Money-Laundering Act, cited as Pmla 42, 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.