https://www.taxtmi.com/caselaws?id=279138 Section 102 of the Code of Criminal Procedure, 1973 is wide enough to cover freezing of bank accounts and other financial assets when investigation shows prima facie that the money was dishonestly obtained through fabricated documents and parked in accounts, lockers or investments in the names of accused persons or benamidars. Accounts held in fictitious names, under another identity, or in the names of close family members supported by alleged forged signatures supplied sufficient linkage to the offences, so the investigative agency could restrain their operation. The freezing directions were therefore within the lawful investigative power and warranted no interference. en-us Fri, 28 Feb 1992 00:00:00 +0530 Tue, 05 Mar 2019 14:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279138 Section 102 of the Code of Criminal Procedure, 1973 is wide enough to cover freezing of bank accounts and other financial assets when investigation shows prima facie that the money was dishonestly obtained through fabricated documents and parked in accounts, lockers or investments in the names of accused persons or benamidars. Accounts held in fictitious names, under another identity, or in the names of close family members supported by alleged forged signatures supplied sufficient linkage to the offences, so the investigative agency could restrain their operation. The freezing directions were therefore within the lawful investigative power and warranted no interference. Case-Laws Indian Laws Fri, 28 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279138