UNIT 1
Chapter 1
INTRODUCTION AND HISTORICAL PERSPECTIVE OF
WHITE COLLAR CRIME
THE CONCEPT OF CRIME
RECENT GROWTH OF THE CONCEPT OF WHITE
COLLAR CRIME
EMERGENCE OF WHITE COLLAR CRIME
Middle Ages
Renaissance Period
Reformation Period
Eighteenth Century Industrial Revolution
EMERGENCE OF WHITE COLLAR CRIMES IN INDIA
Ancient Period
Bribery
Adulteration
Crimes of Medical Profession
Defective Weights and Measures
Counterfeit Coins
Modern Period
IMPLICATION OF INCLUSION OF WHITE COLLAR CRIMES
IN THE CONCEPT OF CRIME
MAIN CHARACTERSTICS OF WHITE COLLAR CRIMES
DEFINITION OF WHITE COLLAR CRIMES
EDWIN H. SUTHERLAND’S DEFINITION OF WHITE COLLAR CRIMES
CRITICISM OF SUTHERLAND’S DEFINITION
IMPORTANCE OF SUTHERLAND’S CONTRIBUTION TO
THE STUDY OF CRIMINOLOGY
HERBERT EDELHERTZ’S DEFINITION OF WHITE COLLAR CRIME
WHITE COLLAR CRIME AND THE CONSTITUTION OF INDIA
Indirect method of Controlling White Collar Crimes
NATURE OF WHITE COLLAR CRIME
WHAT KIND OF A CRIME IS WHITE COLLAR CRIME?
THE CRIMINOLOGY OF WHITE COLLAR CRIMES IN INDIA
I. Meaning and Definition of White Collar Crimes
II. Sutherland’s Definition of White Collar Crime
III. Criticism of Sutherland’s Views on White Collar Crime
IV. Classification of White Collar Crimes
V. Contributing Factors of White Collar Crimes
VI. White Collar Crime in Certain Profession
VII. Famous Cases on White Collar Crime
VIII. Laws and Acts preventing White Collar Crime
Chapter 3
NATURE AND SCOPE OF WHITE COLLAR CRIMES
THE LEGAL BASIS OF WHITE-COLLAR CRIMES AND THEIR CLASSIFICATION
CLASSIFICATION:
WHITE COLLAR CRIMES VIS-A-VIS OTHER CRIMES
DIFFERENCE BETWEEN WHITE COLLAR CRIMES AND CORPORATE CRIMES
DIFFERENCE BETWEEN WHITE COLLAR CRIMES AND STATE CRIMES
DIFFERENCE BETWEEN WHITE COLLAR CRIMES AND STATE-CORPORATE CRIMES
DIFFERENCE BETWEEN WHITE COLLAR CRIME AND ECONOMIC CRIME
DIFFERENCE BETWEEN WHITE COLLAR CRIME & ORGANISED CRIME
Chapter 4
WHITE COLLAR CRIMES IN INDIA
CHRONOLOGICAL MILIEU OF THE EMERGENCE OF
WHITE COLLAR CRIMES
WHITE COLLAR CRIMES IN INDIA
WHITE COLLAR -LEGAL PROFESSION
WHITE COLLAR - MEDICAL
WHITE COLLAR-ENGINEERING
WHITE COLLAR-EDUCATION
WHITE COLLAR-CORPORATE
WHITE COLLAR—UNIVERSAL
WHITE COLLAR—SOCIETY
INDIA CRIME AND FRAUD IN WHITE COLLAR
1. COST OF FRAUD
2. THE INSIDE JOB
CORRUPTION & BRIBERY IN INDIA
FOUR SHOCKING MISCONCEPTIONS ABOUT WHITE
COLLARED CRIME
Chapter 5
SUTHERLAND AND THE DEVELOPMENT OF WHITE COLLAR CRIME
Crime is an act defined as illegal by law
Criminals are those who violate the law
Corporate crime is merely the actions of individual offenders
The use of case studies
CORPORATE VERSUS WHITE-COLLAR CRIME
Chapter 6
VICARIOUS CRIMINAL LIABILITY FOR CORPORATE OFFICERS IN INDIA:
PROBLEMS AND PROSPECTS
Criminal vicarious liability for Indian companies
Liability of corporate officers on the basis of attribution
Vicarious criminal liability for the directing minds
Vicarious criminal liability under the Companies Act, 2013
Special vicarious criminal liability under the Prevention of
Corruption Bill, 2013
Is there a milder version of vicarious criminal liability?
Chapter 1
DIMENSIONS OF WHITE-COLLAR CRIME IN INDIA
Meaning of white-collar crime
Chronological Setting of Appraisement of White Collar Crimes
Types of White-Collar Crimes
White Collar Crimes in India
Laws Relating to White Collar Crimes
White Collar Crime in the Legal Profession
White Collar Crime in Medical Facility
White Collar Crime in Educational Institutions
White Collar Crime in Corporate Firms
Law Related to Different Types of White-Collar Crimes
Chapter 2
TYPES OF WHITE COLLAR CRIME
Corruption
Tax evasion
Food and drug adulteration
Hoarding, Black Marketing and Adulteration
CHRONOLOGICAL BACKGROUND OF THE EMERGENCE
OF WHITE COLLAR CRIMES
WHITE COLLAR CRIMES IN INDIA
CAUSES OF WHITE COLLAR CRIME
CRIMINAL LIABILITY OF THE CORPORATIONS
THEORY OF CORPORATE PERSONALITY
Realist theory
WHITE COLLAR—SOCIETY
COMPUTER RELATED WHITE COLLAR CRIME
LAWS RELATING TO WHITE COLLAR CRIMES
Chapter 3
TAX EVASION AS WHITE COLLAR CRIME
Tax Evasion in a Scientific Focus
Tax terminology—Key Concepts
Determinants of Tax Evasion
Forms of Tax Evasion and Tax Fraud
The Fraudster
The Dark Triad
The Characteristics of the Typical Fraudster
Gender and Age
Recommendation for Recognizing and Identifying Tax
Evasion Schemes
UNIT 3
Chapter 1
MONEY LAUNDERING MECHANISM IN INDIA
MECHANISM TO COMBAT MONEY LAUNDERING IN INDIA
UNDER PMLA
Investigation of Offence of Money Laundering
Investigating Agency under PMLA
Procedure for Investigation of PMLA Offences
Power of Directorate of Enforcement
(i) Attachment of Proceeds of Crime
Reason to Believe Money
When Provisional Order of attachment can be made?
Constitutional Validity of Section 5 PMLA
(ii) Survey
(iii) Search Seizure and Freezing
(iv) Search of Person
(v) Arrest of Person
Whether Offences under PMLA are cognizable or not?
(vi) Freezing of Property
(vii) Retention of Record / Property
Adjudicating Authority
Procedure before the Adjudicating Authority
Confiscation of Property
Constitutional Validity of Section 8 of the PMLA
Appellate Tribunal
Procedure and Powers of Appellate Tribunal
Civil Court not to have jurisdiction
Appeal to High Court
Special Courts
Presumption and Burden of Proof in Proceedings Relating
to Proceeds of Crime
Constitutional Validity of Section 24 PMLA
Public Prosecution for Handling Money Laundering Cases
Bail under PMLA
OTHER LEGISLATIVE MEASURES
Mechanism to Tackle Black Money
Judicial Intervention
The Undisclosed Foreign Income and Assets (Imposition of Tax) Act, 2015
Penalties
The Narcotic Drug and Psychotropic Substances Act, 1985
The Foreign Exchange Management Act, 1999
The Benami Transaction (Prohibition) Act, 1988
INSTITUTIONAL MECHANISMS TO COMBAT MONEY
LAUNDERING
The Central Board of Direct Taxes (CBDT)
Enforcement Directorate (ED)
Financial Intelligence Unit (FIU)
Central Board of Excise and Customs (CBEC)
Central Economic Intelligence Bureau (CEIB)
Economic Intelligence Council (EIC)
The Narcotics Control Board (NCB)
Serious Frauds Investigation Office (SFIO)
Inter-ministerial Coordination Committee on Prevention of Money Laundering and
Combating Financing of
Terrorism
The National Investigation Agency (NIA) 2008
Central Bureau of Investigation (CBI)
OTHER MECHANISMS
Direct Payment into Bank Accounts of Payees
Unique Identity - Aadhar
Check on Cash Flow
REPORTING REGIME UNDER PMLA
Report to FIU-IND
Regional Economic Intelligence Council
Inclusion of New Reporting Entities
Reporting Obligations
Obligations of Reporting Entities
Maintenance of Record
Maintenance of Record of Transaction
(i) Customer Acceptance Policy (CAP)
(ii) Monitoring of Transactions
(iii) Customer Acceptance Policy for Intermediaries
(iv) Preserving Information and Reporting
Non-Inclusion of Professionals
CONCLUSION
Chapter 2
MONEY LAUNDERING IN INDIA
PROCESS OF MONEY LAUNDERING
IMPACT OF MONEY LAUNDERING
PREVENTION OF MONEY LAUNDERING - GLOBAL
INITIATIVES
THE VIENNA CONVENTION
THE COUNCIL OF EUROPE CONVENTION
BASLE COMMITTEE’S STATEMENT OF PRINCIPLES
THE FINANCIAL ACTION TASK FORCE (FATF)
UNITED NATIONS GLOBAL PROGRAMME AGAINST
MONEY LAUNDERING
PREVENTION OF MONEY LAUNDERING-INDIAN
INITIATIVES
PREVENTION OF MONEY LAUNDERING ACT, 2002
SCHEME OF THE ACT
SALIENT FEATURES OF THE ACT
Offence of Money Laundering and its punishment
I. Attachment, Adjudication and Confiscation
II. Obligations of Banking Companies, Financial Institutions
and Intermediaries
III. Summons, Searches and Seizures etc
ANTI MONEY LAUNDERING STANDARDS
OBLIGATION OF BANKS
KYC Policy
THE FINANCIAL INTELLIGENCE UNIT—INDIA (FIU-IND)
JUDICIAL PRONOUNCEMENTS
THE FAKE STAMP PAPER OR TELGI SCAM
PAREENA SWARUP v. UNION OF INDIA,
UNION OF INDIA v. HASSAN ALI KHAN & ANR
ANOSH EKKA v. CENTRAL BUREAU OF
INVESTIGATION
HARI NARAYAN RAI v. THE UNION OF INDIA
ARUN KUMAR MISHRA v. DIRECTORATE OF
ENFORCEMENT
SRI KANT TRIPATHI v. STATE OF U.P
B. RAMA RAJU, s/o B. RAMALINGA RAJU v. UNION
OF INDIA
GLOBAL MONEY LAUNDERING RING OF IQBAL
MIRCHI
RESEARCH ANALYSIS
SUGGESTIONS
LEVEL II ANALYSIS
TRIBUNALS
GROUNDS OF FILING CASES
LEGAL FRAMEWORK FOR FIGHTING CORRUPTION
Evolution of Anti-Corruption Laws in India
Prevention of Corruption Act 1947
Prevention of Corruption Act, 1988:
Statement of Object and Reasons
Definition, meaning and scope of Public Servant
M.LA. /M.P. is a public servant
Minister is a public servant
Chairman of Co-operative Society is a Public Servant
Ex-public Servant can be prosecuted under P.C Act, 1988
Investigation of corruption cases under the Prevention of
Corruption Act, 1988
Speeding up Trials under the Prevention of Corruption Act 1988
Power to appoint Special Judges:
Special Judge to be appointed for a particular area or for a particuli
case or class of cases:
Powers of Special Judge
Offences and Penalties under Prevention of Corruption
Act, 1988
Cases Trial by Special Judges
TRIAL OF CASES BY SPECIAL JUDGE:
Other Laws and Provisions to tackle Corruption
Article 311 of the Indian Constitution:
Prevention of Money Laundering Act, 2002
Right to Information Act, 2005
Summary of the Chapter
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