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2022 (5) TMI 3 - HC - VAT and Sales TaxProvisional Attachment of Bank Accounts - no demand of pre-deposit to be made - powers under Section 44 of the VAT Act - HELD THAT:- There need not be any adjudication of the present writ application in details in view of the order passed by the Gujarat Value Added Tax Tribunal at Ahmedabad dated 14th March 2022. The appeals filed by the writ applicant herein are now to be heard on their own merits by the first appellate authority. As on date, there are no proceedings pending on the strength of which Section 45 of the Act can even be invoked. Section 45 is with respect to the provisional attachment. Section 45 can be invoked during the pendency of any proceeding of assessment or re-assessment. The assessment has already been undertaken. Section 44 of the Act will also have no application because Section 44 is with respect to the special mode of recovery and it is more in the nature of a garnishee provision. Section 46 confers special powers upon the tax authorities for recovery of tax as arrears of the land revenue. This provision also will have no application at this point of time. In view of the specific order passed by the Tribunal that the recovery proceedings shall continue to remain stayed till the final disposal of the first appeals, the attachment of the current bank account of the company maintained with the State Bank of India cannot operate any further - the impugned order of attachment passed by the State Tax Officer (4), Unit – 6, Ahmedabad is hereby quashed and set aside - Application disposed off.
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