1284/2022
5
2025:KER:12218
Maharashtra v. Tapas D.Neogy [(1999) 7 SCC 685] was sought
to be distinguished by pointing out that ... petitioner,
learned Special Public Prosecutor (CBI) relies on
Tapas D.Neogy (supra), to argue that a bank account can
be freezed in exercise
Court for the first time in State of Maharashtra v. Tapas
D. Neogy [(1999) 7 SCC 685], in the following words;
"12. Having considered ... Supreme Court categorically held that,
after the decision in Tapas D. Neogy (supra), there is no room
to countenance the challenge of seizure of bank
Supreme Court in State of Maharashtra v. Tapas D. Neogy
[WP(C) Nos.28204/2025 & 28966/2025 ... release the bank accounts of the Petitioners from
freezing. In Tapas D. Neogy (supra), the Hon'ble Supreme Court
considered the Criminal Appeal arising
Supreme Court in State of Maharashtra v. Tapas D. Neogy
[WP(C) Nos.28204/2025 & 28966/2025 ... release the bank accounts of the Petitioners from
freezing. In Tapas D. Neogy (supra), the Hon'ble Supreme Court
considered the Criminal Appeal arising
valuation be worthless. But, as pointed out in Harish Chunder Neogy v. Secretary of State, (1907) 11 Cal WN 875 and in Padmaji Miachand
decision of the High Court of Assam and Nagaland in S. K. Neogi v. Union of India A.I.R. 1970 Assam & Nagalasid
Statute. Hence, the Supreme Court in State of Maharashtra v. Tapas D. Neogy refused to interpret the words 'any property' under Section
consideration before the Apex Court in State of Maharashtra v. Tapas
D. Neogy {(1999) 7 SCC 685} in relation to the bank account of accused
business long before the notices were issued. Hence, according to them, Mr. Neogi must have gone to a wrong place. This contention of the assessees
Salem & Anr. [2003 KHC 2064], State of
Maharashtra v. Tapas D. Neogy [1999 KHC 797] and
Enrica Lexie M.T. v. Doramma ... Honourable Supreme Court in State of
Maharastra v. Tapas D.Neogy [1999 KHC 797] that a
Police Officer has power to freeze the bank
account
