TEESTA ATUL SETALVAD vs THE STATE OF GUJARAT

The Supreme Court examined the applicability of Section 102 of the Code of Criminal Procedure, 1973, concerning the seizure of property by police officers. The Court held that the seizure of the appellants' bank accounts was valid under the provisions of the Code, given the allegations of offences under Sections 406, 420, and 120B of the Indian Penal Code and Section 72A of the Information Technology Act, 2000. The Court dismissed the appeals challenging the freezing order, affirming the lower courts' decisions and the legality of the seizure.