TMI Blog2018 (5) TMI 1706X X X X Extracts X X X X X X X X Extracts X X X X ..... Pathak, AGP, Advance Copy Served To Government Pleader/PP(99) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged two actions of the Department, namely, of attaching the petitioner's residential bunglow and stock worth Rs. 2.51 Crores by order dated 04.07.2017 and the action of forcibly collecting cheques worth Rs. 45,98,352/from the petitioner. 2. The brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of tax but, not the penalty. However, the petitioner stated that he had volunteered to deposit such amount to avoid attachment of his stock. 4. At the outset, learned counsel for the petitioner submitted that the life of the order of attachment has, by now, expired and therefore, he does not press relief against the said order. His only surviving relief is against the action of the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to provide for provisional attachment, even pending attachment, in order to protect the Government revenue. However, the Courts have always deprecated the action of coercively collecting cheques of the amounts of tax which have not crystallized. 7. In the present case, as noted, in his statement, the petitioner had indicated that he was prepared to give the cheques to avoid attachment of the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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