This document contains the original judgement for the case M/S SJS Gold Pvt. Ltd. and Another vs State of UP. It addresses the freezing of the petitioner's bank account following an FIR and the legal arguments surrounding Section 102(3) of the Code of Criminal Procedure. The judgement clarifies whether the reporting of seized accounts to a magistrate is mandatory or directory. This document is useful for legal professionals, students, and anyone interested in property rights and criminal procedure in India.
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