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2016 (9) TMI 613 - GUJARAT HIGH COURTAttachment of 14 bank accounts - whether the attachment of bank account would not amount to harsh action against petitioner when the immovable properties are already attached and tax yet to be determined? - non-disclosure of certain facts - Held that: - apart from conscious and blatant non-disclosure of most material facts by the petitioner which led the Court into passing of interim order, which but for such suppression the Court would not have passed, even otherwise in facts of the case the petitioner has not made out any case for interference. When the petitioner is in debt to nationalized banks to the tune of Hundreds of Crores of Rupees and when the department has also material to suggest that the petitioner had evaded payment of duty worth sizable amounts, the Commissioner was well within his rights to exercise power of provisional attachment under Section 45 of the Act - attachment of bank account justified - petition dismissed - decided against petitioner.
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