One of the conditions for attachment under Section 5(1) of the Prevention of Money Laundering Act, 2002…

Section 5(1)(a) requires the officer to believe that "any person is in possession of any proceeds of crime", and clause (b) that the proceeds are likely to be dealt with so as to frustrate confiscation. The commission of some offence, the immovable nature of the property or absconding by the accused is not the test.