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IN THE HIGH COURT AT CALCUTTA
Krishna Rao
Sanjay Gupta – Appellant
Versus
State of West Bengal – Respondent
JUDGMENT :
Krishna Rao, J.
1. The petitioner has filed the present writ application praying for defreezing the bank account of the petitioner lying with the HDFC Bank, Maniktala Brach being current account No. 50200012520175.
2. Learned counsel appearing for the petitioner submits that the bank has freezed the account of the petitioner and when the petitioner enquired the same, the bank has forwarded the letter dated 6th January, 2025 wherein, the Officer-in-Charge, Itanagar Police Station, Papumpare, Arunachal Pradesh has directed the Branch Manager, HDFC Bank to freeze the account of the petitioner and in terms of the direction of the Officer-in-Charge of Itanagar Police Station, the bank has freezed the account of the petitioner. Learned counsel for the petitioner further submits that on 13th January, 2025, the petitioner has received a communication from the Assistant Commissioner of CGST & CX, Itanagar wherein, it is stated that during the investigation of M/s. Siddhi Vinayak Trade Merchants, the office of the Assistant Commissioner noticed that the said firm has passed the Input Tax Credit (ITC) in the account of the petitioner amounting to Rs. 1,83,934/-. On receipt of the said
An investigating agency cannot debit freeze a bank account without a Magistrate's order, as per Section 106 of the Banking Regulation Act.
Compliance with legal provisions, such as Section 91 Cr.P.C., Section 102 Cr.P.C., and Section 14(1) of the Gangsters Act, is essential before freezing a bank account.
The court established that timely notification to the jurisdictional magistrate regarding account seizures is essential to uphold the rights of account holders under Section 102 of the Cr.P.C.
The Investigating Agency lacks authority to debit freeze bank accounts under Section 106 of the Bharatiya Nagarik Suraksha Sanhita, 2023.
Un-freezing of account - Notice quashed - Unless and until there is a strong suspicion against the petitioners, police would not be justified in freezing account belonging to petitioners. For, such f....
The Investigating Officer lacks authority under Section 91 of Cr.P.C. to freeze a bank account absent compliance with Section 102, violating procedural requirements and the petitioner's rights.
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