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Issues: (i) Whether the freezing of the petitioner's bank account by the Cyber Cell and the Bank, without an order of the Magistrate and without following the procedure under Sections 106 and 107 of the BNSS, was lawful; and whether the bank must be directed to defreeze the account.
Analysis: The issue requires examination of the statutory framework distinguishing seizure and attachment and the procedural route for depriving a person of control over property alleged to be proceeds of crime. Under the statutory scheme referenced, seizure and attachment serve different purposes and attachment affecting the proprietary control over funds requires the Magistrate's order under the applicable provisions. The factual record shows the account was placed in lien at the request of the Cyber Cell without production of any Magistrate order authorising attachment; the Bank relied on a Cyber Cell request and its internal SOPs but did not produce judicial authorization permitting freezing. The Bank's ability to retain the lien was therefore dependent on lawful authority under the statutory procedure rather than solely on an administrative request from the Cyber Cell.
Conclusion: The freezing of the account without compliance with the statutory procedure under Sections 106 and 107 of the BNSS was not in accordance with law; the lien/freezing is set aside and the Bank is directed to allow operation of the account, subject to any future lawful action in accordance with the statutory procedure.
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