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2017 (10) TMI 489 - HC - VAT and Sales TaxAttachment of Bank Account - provisional attachment - Held that - Sub-section (2) of Section 45 however provides that every such provisional attachment shall cease to have effect after expiry of one year from the date of the order - In the present case this period of one year is over long back. It is therefore declared that the order dated 13.07.2016 is no longer effective. Refund of amount recovered by the respondents from the petitioner s bank account - Held that - admittedly no assessment was framed before affecting such recovery. The recovery is also affected without the petitioner s consent and directly from the bank. The respondents shall refund the said sum of Rs. 1, 63, 000/- at this stage without interest to the petitioner. However if under the order of assessment any further liability arises the period during which the amount remained with the department would incur statutory interest in favor of the petitioner. Petition disposed off.
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