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TMI Blog2020 (2) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... ATEL(7361) for the Petitioner(s) No. 1 for the Respondent(s) No. 2 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for the Respondent(s) No. 1 ORAL ORDER (PER : MR. J.B.PARDIWALA) 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant a proprietary concern through its proprietor has prayed for the following relief(s): "7(A) YOUR LORDSHIPS may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded Tax Act, 2003 attaching the Saving A/c. No. 01211000264391; (D) YOUR LORDSHIPS may be pleased to issue appropriate writ, order or direction quashing and setting aside the order passed by the Ld. Respondent No.2 under Section 45(1) of the Gujarat Value Added Tax Act, 2003 attaching the Saving A/c. No. 0192101060501 of the petitioner held with Canara Bank, Agra; (E) Pending admission and fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act"). 3. It appears that on 01.09.2016, the business premises of the writ-applicant was searched. The authority concerned proceeded to pass an order of provisional attachment of the three bank accounts. The details are as under:1. Current A/c. No. 50158615832 with the Allahabad Bank, Gandhidham, 2. Saving A/c. No. 01211000264391 with the HDFC Bank, Agra. 3. Savings A/c. No.0192101060501 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property belonging to the dealer in such a manner as may be prescribed. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1)." 6. In such circumstances, the three bank accounts as well as the residential house cannot be said to be in any sort of attachment. This fact should be brought to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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