Under PMLA, 2002, who has the burden of proving that the proceeds of crime are untainted property?

Section 24 of PMLA, 2002 creates a reversal of the ordinary criminal law principle. It provides that when a person is accused of having committed the offence under Section 3 (money-laundering), the burden of proving that the proceeds of crime are untainted property shall be on the accused. This is a significant departure from the normal rule in criminal law that the prosecution must prove its case beyond reasonable doubt. Under PMLA, once the prosecution establishes a prima facie case, the accused must prove innocence. This provision, read with Section 23 (presumption in inter-connected transactions), creates a robust evidentiary framework to combat money-laundering. This has been a subject of constitutional challenge upheld by the Supreme Court.