TMI Blog2020 (5) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... to do so in accordance with law. With the aforesaid directions, this writ application stands disposed of. It shall be open for the writ applicant to inform the concerned department of the order passed by this Court by E-mail. - R/SPECIAL CIVIL APPLICATION NO. 7005 of 2020 - - - Dated:- 12-5-2020 - Honourable Mr. Justice J.B. Pardiwala And Honourable Mr. Justice Ilesh J. Vora For the Petitioner(s) : Ms Vaibhavi K Parikh For the Respondent(s) : Mr Manish Bhatt, LD Sr. Counsel With Mrs Mauna M Bhatt ORAL ORDER PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a Company registered under the laws of Hong Kong and a wholly owne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be provisionally attached and order of such provisional attachment was served upon the writ applicant vide letter dated 13.12.2019. 2.2 It is the aforesaid action on the part of the department, which is made the subject matter of challenge in the present writ application. 3. The Department has filed affidavit-in-reply pointing out various aspects of the matter. According to the department such action of provisional attachment of FDRs has been taken with a view to protect the interest of the revenue. In short, the case of the Department is that the writ applicant is liable to pay a particular amount towards tax in India. With a view to secure such amount liable to be paid by way of tax, the department had to pass the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions : (i) The impugned order of provisional attachment dated 10.12.2019 shall continue to operate in accordance with law. (ii) As the bank accounts have not been freezed or attached by the department, it shall be open for the writ applicant to operate such bank accounts / limits in accordance with law. (iii) If the department wants to initiate any fresh action including the action of further provisional attachment, it shall be open for them to do so in accordance with law. 7. With the aforesaid directions, this writ application stands disposed of. It shall be open for the writ applicant to inform the concerned department of the order passed by this Court by E-mail. The Registry shall furnish one copy of this order to Ms. Mauna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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