27. 15.09.2026. Court No.237. (Pritam) CRR 3703 of 2026. Tarak Nath Bhattacharya. -Vs.- The State of West Bengal &Anr. Mr. Amarta Ghosh, Mr. Anirban Guhathakurata, Ms. Koel Mukherjee, Mr. Anurag Sardar, Mr. MahfugMurshed. …for the petitioner. The order impugned, dated August 13, 2026, issues a show-cause notice in terms of Section 107(2) of the BharatiyaNagarik Suraksha Sanhita, 2023, in connection with the proposed attachment of a property. Learned advocate appearing for the petitioner submits that, while issuing the show-cause notice, the learned Magistrate has failed to comply with the guidelines laid down in C.R.R. 4389 of 2025. It is submitted that there was no occasion for the learned Magistrate to issue the show-cause notice without recording the reasons giving rise to his belief in that regard. Upon a bare perusal of the impugned order dated August 13, 2026, it appears that the learned Magistrate, while passing the said order, duly considered the order passed in C.R.R. No. 4389 of 2025. 2 It further appears from the impugned order that the learned Magistrate duly considered the materials available on record, as well as the case diary, and thereafter arrived at a prima facie opinion that the property in question constitutes proceeds of crime. In my view, the impugned order does not call for any interference. The order reflects the prima facie satisfaction of the learned Magistrate that the property in question constitutes proceeds of crime. Learned advocate appearing for the petitioner further apprehends that, pursuant to the issuance of the show-cause notice, the learned Magistrate may proceed to pass an order of attachment. In my view, such apprehension is misplaced. The learned Magistrate has, at this stage, merely issued a show-cause notice upon being prima facie satisfied on the basis of the materials available before him. It is for the learned Magistrate to arrive at a final finding as to whether the property in question constitutes proceeds of crime while passing an order in terms of Section 107(6) of the Bharatiya Nagarik Suraksha Sanhita, 2023. Such stage has not yet been reached. In view of the aforesaid circumstances, I am not inclined to interfere with the impugned order passed by the learned Magistrate. 3 Accordingly, C.R.R. 3703 of 2026 is dismissed. Needless to mention, the learned Magistrate shall proceed with the matter strictly in accordance with law. (Kausik Chanda, J.)