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

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....of any books of account, other documents, money, bullion, jewellery or other valuable article or thing when it is not practicable to seize such books of account, etc. 2. The question whether an order under section 132(3) can be served on a bank prohibiting it from removing, parting with or otherwise dealing with the money in an account standing in the name of an assessee, whose premises are searc....

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....ting him not to remove, part with or otherwise deal with money except with the previous permission of the officer. This is permissible because we are of the view that the customer though he has no ownership or immediate possession of the money has certainly the right, at his will to withdraw the money from the bank and dispose of the same as he liked. Instead of issuing such an order, the order in....