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9. I draw support in this regard from a judgment of a three Judge Bench of the Supreme Court in Internet and Mobile Association of India v. Reserve Bank of India (2020 (10) Supreme Court Cases 274) that considered a challenge to a circular https://www.mhc.tn.gov.in/judis/ issued by the Reserve Bank of India placing an embargo on dealings in virtual currency/cryptocurrency. The Bench considers the test of proportionality as enunciated in the case of Modern Dental College and Research Centre v. State of Madhya Pradesh & Ors. (2016 7 SCC 353), to the effect that the remedy must not be worse than the evil that it seeks to protect from. By attaching the bank account and preventing fruitful productivity, nobody stands to gain. Thus, it is in the best interest of both parties to permit the petitioner to continue in business operations subject to the caveats laid by me above and any further that the revenue may choose to impose.