“Bank account” considered as property within meaning of section 102 (1) Criminal Procedure Code, 1973: Chhattisgarh High Court The Court held that the bank account of the accused or any of his relation constitutes property within the meaning of Section 102 of CrPC and the police officer in the course of an investigation can seize the operation of the said account if such asset has a direct link with the commission of offence for which the police officer is investigating into. As such, the investigating officer is entitled to seize the operation of the bank accounts in accordance with Section 102(1) of CrPC. Reddy and Reddy Law Firm Pune comprises of a highly experienced litigation team handling matters related to Criminal as well as civil law.