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2019 (12) TMI 1015

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..... n why the garnishee notice was issued to the present Petitioner. The position is that none of the similarly situated Petitioners have deposited any amount pursuant to the assessment orders against them as all are awaiting the conclusion of the reference. To maintain parity amongst all the similarly situated petitioners and in view of the statement made by the learned Advocate General, we do not find it necessary that the mandate placed upon the Petitioner should continue further. There shall be ad-interim order in terms of prayer clause (f)(i) of the petitions. The earlier statement made by learned AGP regarding State not taking any coercive steps would continue - Awaiting decision of the Larger Bench, stand over to 5 March 2020. .....

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..... e petitioners. When the present petitions came up on the board, they were adjourned in view of the reference made and an ad-interim order was passed on 22 October 2019. The first part of the ad-interim order directs the Respondents not to adopt any coercive steps. Second part thereof is regarding a garnishee notice issued by the Respondent on 28 June 2019 and the Court directed both the parties would not act upon the amount involved. 2. Interim applications are taken out for modification of the ad-interim order. However, separate interim applications may not be necessary as the petitions are still pending for admission and the order sought to be modified is only an ad-interim order. The Petitioner seeks modification of the second p .....

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..... not so issued to the other petitioners. The only answer of the learned AGP is that the Officer waited for some time and since there was no ad-interim order a garnishee notice was issued. Therefore, we see no special reason why the garnishee notice was issued to the present Petitioner. The position is that none of the similarly situated Petitioners have deposited any amount pursuant to the assessment orders against them as all are awaiting the conclusion of the reference. If the Petitioner s amount in the bank account remains locked and if the State is also not going to use the same, we do not find any purpose in keeping the amount so locked without it being used for the daily functioning of the Petitioner. Apart from this position, the Pet .....

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