https://www.taxtmi.com/caselaws?id=471384 Section 106 of the Bharatiya Nagarik Suraksha Sanhita, 2023 permits seizure for evidentiary purposes, while attachment or freezing to secure alleged proceeds of crime falls under Section 107 and requires a competent Magistrate's order and prescribed safeguards. Debit-freezing accounts of persons who are neither accused nor suspected, without material establishing complicity or recorded and communicated reasons, is arbitrary. Such blanket or disproportionate restrictions may impair the constitutional rights to livelihood and to carry on trade or business. The affected accounts were required to be defreezed, subject to lawful action based on positive and specific material under the prescribed procedure. en-us Fri, 16 Jan 2026 00:00:00 +0530 Tue, 01 Sep 2026 19:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471384 Section 106 of the Bharatiya Nagarik Suraksha Sanhita, 2023 permits seizure for evidentiary purposes, while attachment or freezing to secure alleged proceeds of crime falls under Section 107 and requires a competent Magistrate's order and prescribed safeguards. Debit-freezing accounts of persons who are neither accused nor suspected, without material establishing complicity or recorded and communicated reasons, is arbitrary. Such blanket or disproportionate restrictions may impair the constitutional rights to livelihood and to carry on trade or business. The affected accounts were required to be defreezed, subject to lawful action based on positive and specific material under the prescribed procedure. Case-Laws Indian Laws Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471384