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2019 (11) TMI 279

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..... :- Perusal of Annexures-D and E, it is not relevant to Section 74 of the Act. Under Section 74 of the Act, petitioner has not been issued notice. The pendency of proceedings under Section 83 of the Act would be only after issuance of notice. In the absence of issuance of notice under Section 74 of the Act or any other Sections quoted in Section 83 of the Act, one cannot draw inference that there i .....

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..... quashing the provisional attachment notice (bearing Number C No.IV/06/113/2018 BN HPU) dated 30.03.2019 in Annexure-L as being illegal and untenable in law, in the facts and circumstances of the instant case; b) Issue a writ of mandamus, or such other writ, order or direction as this Hon ble Court may deem fit and proper, holding and declaring that the initiation of recovery proceeding .....

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..... itioner vehemently contended that the ingredients stated under Section 83 of Act is not attracted. It was further contended that either Section 62 or 63 or 64 or 67 or 73 or 74 is pending consideration, which is one of the ingredients for passing attachment of Bank account. 4. On the other hand, learned counsel for the respondents pointed out that Annexure-D dated 27.8.2018 by which petit .....

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..... ents have not apprised by producing any documentary evidence to show that one of the ingredients under Section 74 of the Act has been invoked so as to pass the impugned order under Section 83 of the Act. Accordingly, writ petition stands allowed. Annexures-D and E are set aside. Respondents are at liberty to issue notice by invoking appropriate provision of law and to take further action .....

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