TMI Blog2007 (10) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of this writ petition are 2004-05 and 2005-06. Counter has also been filed and we have also perused the record for the year 2004-05. Already assessment has been made for the year 2004-05 and according to the petitioner against the said assessment, an appeal is filed, which has been heard and reserved for orders by the appellate authority. In this writ petition challenge is made to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, when this writ petition came up before us earlier, we passed an order keeping intact the attachment of the funds of the petitioner in one of the concerns, i.e., the fourth respondent and assessment with respect to the funds of the petitioner with other two concerns was stayed. Learned counsel for the petitioner submits that power of the Commercial Tax Officer under section 27(2)(a) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndency of any proceeding for the assessment or reassessment of any tax or turnover tax which has escaped assessment, the authority prescribed is of the opinion that for the purpose of protecting the interests of the Revenue it is necessary so to do, may with the previous approval of the Commissioner, by order in writing, attach provisionally in the prescribed manner any property belonging to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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