Hon’ble Supreme Court
in case of State of Maharashtra vs. Tapas D Neogy 1999(7) SCC 685 held
that bank account of accused and any of his relative is a property within the
meaning of section 102 Cr.P.C. and police officer can seize of prohibit the
operation of said account if such assets have direct links with the commission
of offence for which the police officer is investigating into.
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