The offence of conspiracy and abetment, in terms of Sections 120/ 120B and Sections 107/108 of the IPC,

 18. The offence of conspiracy and abetment, in terms of Sections 120/ 120B and Sections 107/108 of the IPC, are not applicable to offences under the PML Act. At the same time, Section 3 of the PML Act is wide and encompassing as it uses the words, “directly or indirectly”, with reference to the person involved, and knowingly assists, or knowingly is a party in an offence in relation to the concealment, possession, acquisition, use, projecting or claiming the proceeds of crime as untainted property. 39

39 Scope and ambit of these words/expressions has not been examined by us.

SCI, Criminal Appeal a/o. of SLP (Crl.) No. 8167 of 2023 & Anr. Page 27 of 41