Sections 72 and 72A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 72 answers a practical question: what happens to an attachment appeal if the person concerned dies or is adjudicated an insolvent? The legal representatives, the official assignee or the official receiver can prefer or continue the appeal, before the Appellate Tribunal or the High Court. Section 72A, added in 2019, allows the Central Government to constitute an Inter-ministerial Co-ordination Committee on anti money-laundering policy.
This article reads them as per the consolidated text of the Act consulted (amendments shown up to 1 August 2019). Later amendments and notifications should be checked. Families and trustees dealing with a pending order can take legal dispute resolution advice on which appeal route is open.
If property has been attached under section 8 and the person dies or is adjudicated an insolvent before appealing, or during an appeal, the legal representatives, the official assignee or the official receiver may prefer or continue the appeal before the Appellate Tribunal. The same applies to an appeal to the High Court under section 42. Section 26 and section 42 apply to such appeals so far as may be. The official assignee's or receiver's powers are subject to the two insolvency Acts the section names. Section 72A lets the Central Government constitute a Co-ordination Committee by notification.
Section 72(1): appeals to the Appellate Tribunal
Section 72(1) applies where:
- (a) any property of a person has been attached under section 8 and no appeal against the order attaching it has been preferred (the text prints "a persons"); or
- (b) any appeal has been preferred to the Appellate Tribunal,
and then:
| Case | Event | Result |
|---|---|---|
| In a case under (a) | The person dies or is adjudicated an insolvent before preferring an appeal to the Appellate Tribunal | The legal representatives, the official assignee or the official receiver, as the case may be, may prefer an appeal in place of the person |
| In a case under (b) | The person dies or is adjudicated an insolvent during the pendency of the appeal | The same persons may continue the appeal before the Appellate Tribunal in place of the person |
In each case "the provisions of section 26 shall, so far as may be, apply, or continue to apply, to such appeal". Section 26 is the appeal to the Appellate Tribunal, read in our article on section 26. The effect is that the time limits and other terms of section 26 are brought into the substitute's appeal "so far as may be". The text does not say whether time stops running on death or insolvency, and this article does not supply a rule. Prompt action remains the sensible course.
Section 72(2): appeals to the High Court
Section 72(2) applies where:
- (a) after passing of a decision or order by the Appellate Tribunal, no appeal has been preferred to the High Court under section 42; or
- (b) any such appeal has been preferred to the High Court.
If then the person entitled to file the appeal dies or is adjudicated an insolvent before preferring it (case (a)), or the person who filed the appeal dies or is adjudicated an insolvent during the pendency of the appeal (case (b)), it is lawful for the legal representatives of such person, or the official assignee or the official receiver, as the case may be, to prefer an appeal to the High Court or to continue the appeal before the High Court in place of such person. The provisions of section 42 shall, so far as may be, apply or continue to apply to such appeal.
Section 42 is the sixty-day appeal to the High Court; see our article on sections 41 and 42.
Notice that the two sub-sections are parallel:
| Sub-section (1) | Sub-section (2) | |
|---|---|---|
| Stage | Attachment under section 8; appeal to the Appellate Tribunal | Order of the Appellate Tribunal; appeal to the High Court |
| Events | Death or adjudication as insolvent | Same |
| Who steps in | Legal representatives, official assignee or official receiver | Same |
| Provision brought in | Section 26 | Section 42 |
Section 72(3): the insolvency Acts
The powers of the official assignee or the official receiver under sub-section (1) or sub-section (2) shall be exercised by him subject to the provisions of the Presidency-towns Insolvency Act, 1909 (3 of 1909) or the Provincial Insolvency Act, 1920 (5 of 1920), as the case may be. The two Acts are quoted as printed. The reader should check the current insolvency law for the corresponding provisions; this article states nothing about what those Acts contain.
What section 72 does not say
- It does not say who counts as a "legal representative". That depends on the law applicable to the person.
- It does not say that property is released on death or insolvency; it speaks only of the appeal.
- It does not extend to proceedings other than the appeals it names. For example, it does not mention a trial before a Special Court.
- It does not say how the substitute informs the Tribunal or the High Court, or what papers are filed.
Section 72A: Inter-ministerial Co-ordination Committee
The footnote shows section 72A as inserted by Act 23 of 2019, s. 201 (w.e.f. 1-8-2019). The Central Government may, by notification, constitute an Inter-ministerial Co-ordination Committee for inter-departmental and inter-agency co-ordination for these purposes:
| Clause | Purpose as printed |
|---|---|
| (a) | Operational co-operation between the Government, law enforcement agencies, the Financial Intelligence Unit, India and the regulators or supervisors |
| (b) | Policy co-operation and co-ordination across all relevant or competent authorities |
| (c) | Such consultation among the concerned authorities, the financial sector and other sectors, as are appropriate, and are related to anti money-laundering or countering the financing of terrorism laws, regulations and guidelines |
| (d) | Development and implementing policies on anti money-laundering or countering the financing of terrorism |
| (e) | Any other matter as the Central Government may, by notification, specify in this behalf |
Points to notice:
- The word is "may": the Committee exists only if constituted by notification. This text contains no such notification and does not say that a Committee has been constituted.
- The Committee is a co-ordination body. The section gives it no power to decide cases, attach property or issue directions to the public.
- Clauses (a) to (d) mention "anti money-laundering or countering the financing of terrorism" without defining the second term; the text of the section does not either.
- The section names the "Financial Intelligence Unit, India" as printed. This article does not describe the Unit's work, which is outside the text.
For readers who run reporting entities, the Committee section is background only; it creates no filing or compliance duty. The duties of reporting entities are in sections 11A to 15, introduced in our site guide on reporting entity obligations under PMLA.
A worked example
Mr Harish Menon (invented) has a flat attached under section 8, and the order is confirmed. His appeal to the Appellate Tribunal is pending when he dies. Under section 72(1)(b)(ii) his legal representatives may continue the appeal in his place, with section 26 applying so far as may be. Suppose the Tribunal later dismisses the appeal after his death and no appeal has yet been filed in the High Court: under section 72(2)(a) the person entitled to file dies before preferring the appeal, and his legal representatives may prefer it, with section 42 applying so far as may be.
If Mr Menon had instead been adjudicated an insolvent, the official assignee or the official receiver, as the case may be, could prefer or continue the appeal, exercising powers subject to the insolvency Act that applies.
Need help with a pending order after a death or insolvency?
When a person against whom an order was made has died or been declared insolvent, the first questions are which appeal stage has been reached and who is entitled to act. Our team assists through legal dispute resolution, starting from the order and the dates.
Key takeaways
- Section 72(1) lets the legal representatives, official assignee or official receiver prefer or continue an appeal to the Appellate Tribunal after the person dies or is adjudicated an insolvent.
- Section 72(2) does the same for an appeal to the High Court under section 42.
- Section 26 and section 42 apply to those appeals so far as may be.
- The official assignee's or receiver's powers are subject to the Presidency-towns Insolvency Act, 1909 or the Provincial Insolvency Act, 1920, as the case may be.
- The section says nothing on time stopping, property release or other proceedings.
- Section 72A allows, but does not itself create, an Inter-ministerial Co-ordination Committee; it is a notification-based co-ordination body.
Read next
- Section 26 PMLA: appeal to the Appellate Tribunal
- Sections 41-42 PMLA: civil court bar and appeal to High Court
- Section 70 PMLA: offences by companies
- Appellate Tribunal under PMLA
Disclaimer: Based on the consolidated text of the Prevention of Money-laundering Act, 2002 published by the Enforcement Directorate, showing amendments up to Act 23 of 2019 (1 August 2019), and on the Department of Revenue consolidated copy of the Prevention of Money-laundering (Maintenance of Records) Rules, 2005 listing amendments up to 19 July 2024, as consulted on 2 October 2026. Later amendments, notifications, other rules and regulator directions should be checked. This article is general information, not legal advice; check the official text before acting.