Kerala High Court: Police Cannot Freeze Bank Accounts Under BNSS Sec. 107 Without Magistrate’s Approval

The Kerala High Court ruled that police cannot freeze bank accounts under Section 107 of the BNSS, 2023, without prior approval from a Magistrate.

The case involved Headstar Global Pvt. Ltd., whose account was frozen over suspected links to fraud. The Court quashed the police action, stating that Section 107 deals with the attachment of proceeds of crime, distinct from seizure under Section 106.

The Court, citing State of Maharashtra v. Tapas Neogy and others, emphasised procedural safeguards and held that only Magistrates can order such attachments after a due hearing. The freeze was ordered to be lifted. (Headstar Global Pvt. Ltd. V. State Of Kerala & Ors)