This case centers on the interpretation of Section 102 of the Code of Criminal Procedure (CrPC) regarding whether bank accounts can be considered "property" to be seized or prohibited from ... operation during an investigation under the Prevention of Corruption Act, 1988. The matter began with the Magistrate's Court, which allowed the operation of a locker but denied permission for the bank accounts to be operated. The Bombay High Court later ruled that bank accounts are not considered "property" under Section 102 of the CrPC. The State of Maharashtra appealed to the Supreme Court, which reviewed the issue and concluded that bank accounts can indeed be treated as "property" under the CrPC for seizure or prohibition purposes.