Section 102 CrPC limits bank account freezing to suspected offence-linked property, with mandatory procedural safeguards.

Section 102 CrPC permits seizure or restraint only when property is found in circumstances creating suspicion of an offence, and the procedural safeguards for such restraint are followed. A bank account cannot be frozen on a factual misdescription, an incorrect assumption about arrest or accusation, or reasons showing non-application of mind. The order was unsustainable because no prompt report was made to the Magistrate and no notice or bond procedure was adopted. The restraint on the bank account was therefore set aside, with interest on the balance amount for the relevant period.

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Issues: Whether the prohibitory order freezing the petitioner's bank account was valid under Section 102 of the Code of Criminal Procedure.

Analysis: The order freezing the bank account was found to be illegal on its face because it proceeded on a factual misdescription of the petitioner and on an incorrect assumption that she had been arrested or accused in the connected offence. The reasons recorded in the order did not disclose any valid or relevant basis for restraint and showed a complete non-application of mind. Section 102 was held to apply only where property is found in circumstances creating suspicion of the commission of an offence, and not where the account is merely traced after the alleged offence. Even assuming a bank account could be treated as property, the statutory safeguards were also not followed, as no prompt report was made to the Magistrate and no notice or bond procedure was adopted.

Conclusion: The prohibitory order could not be sustained under Section 102 of the Code of Criminal Procedure and was quashed in favour of the petitioner.

Final Conclusion: The restraint on operation of the bank account was set aside, and the petitioner was also granted interest on the balance amount for the relevant period, with no order as to costs.

Ratio Decidendi: Section 102 of the Code of Criminal Procedure can justify seizure or restraint only where the property is found in circumstances creating suspicion of an offence and the procedural safeguards attached to such seizure are complied with.

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