TMI Blog2018 (12) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. The continuance of the impugned orders after the making of the assessment orders, therefore, cannot be sustained. The continuance of the orders of provisional attachment under section 45(1) of the Act after the passing of the final assessment orders being bad in law, the second respondent is directed to forthwith lift the attachment of the bank accounts of the petitioner under the orders dated 16.10.2018 - Petition allowed in part. - R/Special Civil Application No. 17058 of 2018 - - - Dated:- 30-11-2018 - Ms .Justice Harsha Devani And Dr. Justice A. P. Thaker For the Petitioner : Harshrajsinh S Vaghela For the Respondent : Mr Utkarsh Sharma Assistant Government Pleader ORAL JUDGMENT (PER : HONOURABLE MS.JUST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be directed to be lifted. 4. On the other hand, Mr. Utkarsh Sharma, learned Assistant Government Pleader submitted that now that the assessment orders have been passed against the petitioner and demand notice has also been issued demanding payment of a sum of ₹ 1,64,56,273/-, the petitioner is, therefore, liable to pay such amount. The petitioner is therefore, required to deposit the amount under the assessment order and in the absence of any payment having been made pursuant to the demand notice, the petitioner is not entitled to any relief as prayed for in the petition. 5. The facts as emerging from the record are that, anticipating that a liability of over 1.5 crore may arise in the case of the petitioner, the second responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue. 6. For the foregoing reasons, the petition partly succeeds and is, accordingly, allowed to the following extent. The continuance of the orders of provisional attachment under section 45(1) of the Act after the passing of the final assessment orders being bad in law, the second respondent is directed to forthwith lift the attachment of the bank accounts of the petitioner under the orders dated 16.10.2018 (Annexure-P/1 to the petition), at the same time the petitioner is hereby restrained from transferring the property being Shops No.6, 7, 8 and 9, First Floor, Omkar House, C.G. Road, Ahmedabad either by way of mortgage, sale or in any other manner and is further directed to maintain a sum of ₹ 10,00,000/- in its account main ..... X X X X Extracts X X X X X X X X Extracts X X X X
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