Prohibitory order on the owner or person in immediate possession or control.

Prohibitory order on bank-held funds requires serving notices on both the bank and account-holder to prevent control disputes.

Prohibitory orders under section 132(3) restrain owners or persons in possession from dealing with books, documents or valuables when seizure is impracticable. For bank-held funds, courts view such monies as impracticable to seize and recommend addressing the order to the depositor rather than the bank to avoid implying the bank loses authority. To prevent disputes about ownership and control, the officer should serve the notice on the bank and endorse a copy to the assessee, and simultaneously serve the assessee with a copy to the bank, and may resort to alternative procedural powers where justified.