https://www.taxtmi.com/caselaws?id=183242 Section 102 of the Code of Criminal Procedure uses the broad expression "any property", and that term includes a bank account when it has a direct nexus with the alleged offence. A police officer investigating such an offence may seize the account or issue a prohibitory order restraining its operation to preserve assets traceable to the suspected wrongdoing. The construction was supported by the need for effective investigation, including in corruption matters, so that ill-gotten assets are not withdrawn before trial. A bank account is therefore capable of seizure or freezing under Section 102 where the required connection with the offence exists. en-us Thu, 16 Sep 1999 00:00:00 +0530 Thu, 02 Jun 2016 13:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183242 Section 102 of the Code of Criminal Procedure uses the broad expression "any property", and that term includes a bank account when it has a direct nexus with the alleged offence. A police officer investigating such an offence may seize the account or issue a prohibitory order restraining its operation to preserve assets traceable to the suspected wrongdoing. The construction was supported by the need for effective investigation, including in corruption matters, so that ill-gotten assets are not withdrawn before trial. A bank account is therefore capable of seizure or freezing under Section 102 where the required connection with the offence exists. Case-Laws Indian Laws Thu, 16 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183242