This document contains the full judgment from the High Court of Jammu & Kashmir and Ladakh at Srinagar in the case of Kaiser Ahmad Sheikh & Anr versus the SHO of PS Crime Branch Kashmir. The judgment addresses revision petitions concerning the freezing of bank accounts, stemming from an investigation into alleged irregularities in contract allotments by the JKPCC, which reportedly caused significant loss to the state exchequer. It details the legal arguments presented by both sides and the court's reasoning for its decision.