https://www.taxtmi.com/caselaws?id=784004 Section 106 of the BNSS, 2023 does not confer power on the investigating agency to attach or debit-freeze a bank account. Relying on SC authority interpreting s.102 CrPC (now replaced by BNSS) and the reasoning adopted by another HC, the Court held that police power to seize "property" is confined to property suspected to be stolen or found in circumstances creating suspicion of commission of an offence; property outside these conditions cannot be seized. Consequently, debit-freeze/attachment orders issued by the investigating agency purportedly under s.106 BNSS were quashed and set aside, and the petition was disposed of. en-us Thu, 20 Nov 2025 00:00:00 +0530 Tue, 23 Dec 2025 17:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784004 Section 106 of the BNSS, 2023 does not confer power on the investigating agency to attach or debit-freeze a bank account. Relying on SC authority interpreting s.102 CrPC (now replaced by BNSS) and the reasoning adopted by another HC, the Court held that police power to seize "property" is confined to property suspected to be stolen or found in circumstances creating suspicion of commission of an offence; property outside these conditions cannot be seized. Consequently, debit-freeze/attachment orders issued by the investigating agency purportedly under s.106 BNSS were quashed and set aside, and the petition was disposed of. Case-Laws Indian Laws Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784004