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2023 (10) TMI 205 - MADRAS HIGH COURTAttachment order passed u/s 281B - seeking orders to lift attachment as contention of the petitioner is that if the respondents allow to sell the property, he would pay the tax from the sale proceeds and has stated in the affidavit that he would submit an undertaking to this effect - HELD THAT:- On instructions, the learned Senior Standing Counsel appearing for respondents 1 and 2 submitted that if the assessee is submitting an affidavit or indemnity bond or any kind of assurance to the Court that he would pay the tax dues immediately after selling the property, then the respondents would obey the same. Therefore, this Court is directing the petitioner to submit an affidavit / indemnity bond to the respondents within a period of one week from the date of receipt of a copy of this order. Respondents shall lift the attachment within a period of one week thereafter and communicate the same to the 3rd respondent. The 3rd respondent shall reverse the entry of attachment. Then, the petitioner is directed to sell the property and shall adhere to the undertaking affidavit / indemnity bond.
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