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M/S.Mineral On Ground vs The State Of Andhra Pradesh on 31 March, 2026 cites

State Of Maharashtra vs Tapas D. Neogy on 16 September, 1999

22. Ergo, in Tapas D. Neogy supra, the Hon'ble Apex Court decisively held that Section 102(1) of 'the Cr.P.C.,' by its wide legislative sweep, empowers the police to seize "any property," which includes bank accounts of an accused or their relations when such accounts exhibit a direct and proximate nexus with the alleged offence. Rejecting the restrictive interpretations adopted by the Delhi, Gauhati, and Allahabad High Courts, the Hon'ble Supreme Court emphasized that excluding bank accounts from the purview of seizure would defeat the very object of Section 102 of 'the Cr.P.C.,' particularly in cases involving corruption and illicit monetary gains. The Court further harmonised this interpretation with the legislative intent underlying the Prevention of Corruption Act, 1988, which contemplates scrutiny of pecuniary resources derived through unlawful means. While affirming the legality of freezing bank accounts under Section 102 of 'the Cr.P.C.,' the Court, in the factual circumstances of that case, refrained from interfering as the impugned order had already been acted upon and the account was operational.
Supreme Court of India Cites 23 - Cited by 173 - Full Document
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