Tirthankar Ghosh, J. :

Petitioner has approached this Court for quashing of the notice issued under Section 91 of the Code of Criminal Procedure. Such notice was issued by the Investigating Officer of the case in connection with Ballygunge Police Station case no. 38 dated 20.03.2019. The main grievance of the petitioner is that the investigating officer did not have the authority to issue the notice under Section 91 of the Cr.P.C . for marking the accounts of Madhu Bhandari, PAN No. ADRPB4838K; Yamini Bhandari, PAN No. AESPB2498B; M/S. Anil Kumar Bhandari, PAN ADRPB4838K and M/S. Raylon Industries, PAN No.ADRPB4838K as debit freeze and the same having been illegally done without taking the proper recourse to law under Section 102 of the Code of Criminal Procedure, would entitle the petitioner to have access to her account as the investigating officer has exercised his powers illegally under Section 91 of the Code of Criminal Procedure. To that effect learned advocate has drawn the attention of the Court to the provisions of Section 91 of the Code of Criminal Procedure which is set out as follows:

“91. Summons to produce document or other thing.— (1) Whenever any Court or any office