(1) Any police officer may seize any property which may be alleged or suspected to have been stolen, or which may be found under circumstances which create suspicion of the Commission of any offence
(2) Such police officer, if subordinate to the officer in charge of a police station, shall forthwith report the seizure to that officer
(3) Every police officer acting under sub-section (1) shall forthwith report the seizure to the Magistrate having jurisdiction and where the property seized is such that it cannot be, conveniently transported to the Court, he may give custody thereof to any person on his executing a bond undertaking to produce the property before the Court as and when required and to give effect to the further orders of the Court as to the disposal of the same
Comment
The bank account of the accused or any of his relation to `property' within the meaning of section 102 of Criminal Procedure Code and police officer in course of investigation can seize the operation of said account if such assets have direct link with the commission of offence for which the police officer is investigating into; State of Maharashtra v Tapas D Neogy, 1999 (7) SCC 685: 1999 (5) Scale 613: 1999 (7) JT 92: 1999 (8) Supreme 149
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