Parvinder Singh v. Directorate of Enforcement 2026 INSC 519 - S.223 BNSS - First Proviso - Opportunity Of Hearing To Before Taking Cognizance - PMLA

Bharatiya Nagarik Suraksha Sanhita, 2023 - Section 223 - The examination of a complainant. The first proviso prohibits the Magistrate from taking cognizance of an offence, unless the accused is given an opportunity of being heard. The aforesaid proviso is substantive in nature, as it does not merely regulate the manner in which the proceedings are to be conducted, rather it confers a right upon the accused to be heard before taking cognizance which forms a part of the right of an accused to a fair trial enshrined under Article 21 of the Constitution of India, 1950 - The word “shall” occurring in the said proviso has to be construed to be mandatory in nature, which enures to the benefit of an accused. Cognizance of an offence taken by a Court without due compliance of the aforestated proviso would be void ab initio (Para 26-27)

Prevention of Money Laundering Act, 2002 - Section 44 ; Bharatiya Nagarik Suraksha Sanhita, 2023 -Section 223-228 - Sections 200 to 205 of the CrPC (now Sections 223 to 228 of the BNSS) would be applicable to proceedings under the PMLA. (Para 33)

Bharatiya Nagarik Suraksha Sanhita, 2023 - Section 2(1)(k)- An inquiry is a judicial act, as against an administrative one, requiring application of judicial mind which must be reflected through the recording made by a Court. Hence, it is a positive and conscious act done by a Magistrate or a Court. (Para 21) A mere ministerial act cannot be termed as an “inquiry” under Section 2(1)(k) of the BNSS. Taking cognizance is nothing but an application of judicial mind. So long as the application of the judicial mind is not exercised, an inquiry cannot commence. It is the judicial notice of an offence by the Court which is relevant. While doing so, it is presumed that the Court would take note of the complaint along with the materials placed before it. ((Para 34) Even the stage of ensuring compliance with Sections 207 to 209 of the CrPC, 1973 cannot be termed as an inquiry because there is no application of judicial mind.A direction to number the complaint and, thereafter, post the matter on a future date for hearing on cognizance would certainly not come within the purview of an “inquiry”.  (Para 36)

Bharatiya Nagarik Suraksha Sanhita, 2023 - Section 531(2)(a) - Section 531(2)(a) of the BNSS has a laudable objective behind it which saves the proceedings initiated under the CrPC, prior to the commencement of the BNSS. It is meant to give a prospective application to the provisions of the BNSS. In other words, once a proceeding such as an appeal, application, investigation, inquiry or trial is initiated under the CrPC, then the same must meet its logical conclusion under the CrPC itself. Thus, we hold that the object of the said provision is to avoid piecemeal application of the CrPC vis-à-vis the BNSS. A substantive right conferred under the BNSS would definitely enure to the benefit of an accused against whom none of the proceedings envisaged under Section 531(2)(a) of the BNSS has been initiated. One has to see the nature of right. It is not a case of either a retrospective or retroactive application, rather it is a prospective one when a better right has been conferred under the BNSS. (Para 28-29)

Bharatiya Nagarik Suraksha Sanhita, 2023 - The BNSS is an improved version of the erstwhile CrPC. This is a procedural Code designed to act as a guiding framework to all the stakeholders in the criminal justice system. While retaining several provisions contained in the earlier statute, a conscious endeavour has been made to make the BNSS citizen-centric, while facilitating the investigating agencies and the Courts. (Para 20)