TMI Blog2017 (5) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the bank with a view to defeat the claim of the Revenue, in that case, the authority may pass an order of provisional attachment. However, that does not mean that thereafter, while passing the final order under Section 45 of the Act, the petitioner-Dealer is not required to be given any opportunity of being heard. Under the circumstances, the impugned order can be said to be against the principles of natural justice - It is ultimately for the appropriate authority to pass appropriate order in accordance with law and on merits; more particularly, considering Section 45 of the Act. Rule is made absolute to the aforestated extent - appeal allowed by way of remand. - SPECIAL CIVIL APPLICATION No. 4323 of 2017 - - - Dated:- 17-4-2017 - MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent no. 2 attaching the bank account of the petitioner is a non-speaking order and non-reasoned order as it does not reflect any satisfaction on the part of the authority to invoke the powers under Section 45 of the VAT Act. It is submitted that unless and until there is a satisfaction recorded on the part of the authority that with a view to protect the interest of the Revenue and as the dealer is likely to dispose of the properties/withdraw the amount from the bank; as the case may be, with a view to avoid the liability to pay tax under the Act, the authority cannot pass an appropriate order under Section 45 of the Act. It is submitted that in the impugned order, no such satisfaction is recorded. In support of his submissions, Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of the Revenue, the impugned order has been passed in exercise of powers under Section 45 of the VAT Act, and therefore, the same may not be interfered with in exercise of powers under Article 226 of the Constitution of India. 6. Heard learned advocates appearing on behalf of the respective parties at length. 7. At the outset, it is required to be noted and it is not in dispute that the show cause notice came to be issued upon the petitioner on 9th January 2017 and the impugned order under Section 45 of the Act has been passed on the very day ie ., 9th January 2017. In a given case, it may so happen that having satisfied that the immediate steps are required to be taken or that the Dealer is likely to dispose of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use why order of attachment should not be passed under Section 45 of the Act and also on the ground that the impugned order is not a speaking order/reasoned order, the impugned order is hereby quashed and set-aside. However, in the peculiar facts and circumstances of the case narrated hereinabove and looking to the allegations that after the date of the raid/search ie ., 4th January 2017, the dealer has withdrawn substantial amount ie ., more than ₹ 60 Lakhs and to protect the interest of the Revenue, it is directed that the impugned order be treated as a provisional attachment order and the petitioner shall be afforded a reasonable opportunity of being heard before passing the final oder of attachment under Section 45 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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