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2019 (10) TMI 1302 - KARNATAKA HIGH COURTAttachment of Overdraft Bank Accounts - section 45 of the Karnataka Value Added tax Act, 2003 - case of petitioner is that the credit facility extended by the bank by way of overdraft or otherwise cannot be considered to be authorising the Department to realise the amount for which the Bank has agreed to give loan - HELD THAT:- It is not in dispute that the attachment of the bank account of the petitioner is in respect of overdraft facility. If the account of the defaulter runs in debit and there being no credit in his account, the same should not be considered as the money belonging to the defaulter. The bank is under no obligation to make payment to the Department. The bank does not owe the money to the defaulter. Hence, the attachment of the overdraft account of the petitioner by issuance of bank attachment notice impugned cannot be held to be sustainable. The Department is at liberty to initiate the recovery proceedings in any other mode in accordance with law - Petition disposed off.
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