State of West Bengal vs Anil Kumar Dey, 2025 INSC 1413 -S.18A PC Act - S.102 CrPC - Freezing Of Bank Account - Corruption Case

Code of Criminal Procedure 1973 - Section 102 [Bharatiya Nagarik Suraksha Sanhita 2023- Section 106] ; Prevention of Corruption Act 1988- Section 18A- When proceedings initiated against a person are only under the provisions of the PC Act, would it be open for the investigating authorities (police) to freeze the accounts of the accused persons under Section 102 CrPC- Held: Section 102, Cr.P.C., being distinct from the powers and procedures as detailed under Section 18-A of the PC Act, would apply to the case under PC Act. (Para 16) The powers under Section 18A of the PC Act and Section 102, CrP.C. are not mutually exclusive - the power of seizure and attachment are separate and distinct, even if, to the naked eye it may so appear, that the effect is same/similar which is, that the property is taken into custody of, by the authority, either investigative or judicial. (Para 11)

Code of Criminal Procedure 1973 - Section 102 - Under this Section, property that is alleged/suspected to be stolen; is the object of crime; has a direct link to the commission of the offence, can be seized- The police have the power to seize passports and bank accounts under this Section-Orders of freezing issued under this Section, can only be in effect to aid investigation-Once the investigation is complete, that ipso facto, does not entitle the person whose bank however, be open to them to apply to the concerned authority for the same, and the authority shall consider the same in accordance with law. - The police do not have the power to seize any immovable property. It cannot dispossess someone who is in possession of the immovable property. - It is not an enabling provision under which the police may, to do justice, seize the property and hand it over to whom they believe to be the rightful owner thereof. (Para 9) In ordinary circumstances, information is to be sent to the Magistrate, in certain circumstances, if that is not done, even then the seizure will not be vitiated. This indicates the width of the power granted to the police with the sole aim of smooth facilitation of the investigation. (Para 11)

Prevention of Corruption Act 1988- Section 18A -Attachment - Attachment is a consequence which is given effect to after due application of mind and compliance with procedure. It is not a decision that can be taken on the spur of the moment. It is not a decision that can be taken by a single person. The situation prevalent on the ground and in response to the situation as it may be developing, has to be considered. Instead, the law provides detailed steps and procedures to be complied with before someone's property can be attached. (Para 11)

Self Contained Code- Essentials of a code being self-contained or complete in all respects: I. A Code should be comprehensive, dealing with all aspects arising directly out of or, ancillary to, the main issue addressed in the statute. II. It should lay down, clearly, when dealing with criminal laws, the offence, its punishment, and when dealing with civil laws, the rights and liabilities of the parties. III. Addressing the above, the procedure provided therein should be all-encompassing. This includes, for instance, adjudication of grievances, and appeals from findings recorded by authorities. In other words, the reliance of the statute upon general laws with reference to the offences/ punishments or, rights/liabilities should be limited as far as possible. (Para 13)

Precedents - Ratio Decidendi- Courts ought not to be expected to follow judgments and orders of this Court as binding precedents when, the facts, in light of which the conclusion arrived at, are not properly disclosed and discussed, for law is not always applicable as the black letter of the law and is instead applied to the facts of each case-In the absence of a detailed discussion in the judgment made of the scheme of the Act, its provisions and its interactions with other substantive or procedural laws, as far as they may be applicable, it cannot be stated that the conclusion arrived at therein constitutes ratio decidendi and, therefore, would be binding on all Courts as per the effect of Article 141 of the Constitution of India. (Para 14-15)