In the present case, we are only considering the FIR registered for the offences punishable under the different provisions of the IPC. 17. The FIR is registered on the basis of the complaint lodged by the Deputy Director of Income-Tax (Inv.) Unit-2(2), Guwahati, respondent No.5 herein. The only statement/allegation in the complaint with regard to the bank and its officers is thus: “However, it has come to the light, that the restraint order imposed under section 132(3) dated 05.10.21 has been breached and violated. During the course of execution of search & seizure operation on the Bank Locker no 462 under warrant of authorization dated 20.11.21, it is found that Smt Sunita Khemka has operated the 14bank Locker no-462 on 09.11.21. The bank locker register maintained at the HDFC bank states that the Smt Sunita Khemka has operated the Bank Locker at 11.53 am. The CCTV footage was has validated the fact that Smt Sunita Khemka aided by the HDFC Bank Exhibition Branch, Patna has breached