TMI Blog2020 (12) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (1). It appears that no fresh order has been passed after the first order dated 15.06.2016 came to be passed. It is very unfortunate that the HDFC Bank also has not permitted the writ applicant to operate her account, despite the fact that the provisional attachment cannot be said to exist on this date. This writ application succeeds and is hereby allowed. - R/SPECIAL CIVIL APPLICATION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ order, directions and thereby be pleased to quash and set-aside order/communication dated 15/06/2016, of Additional CCT/Enforcement/FSU-06/2016-17/B 806 of Commercial Tax Department for Freezing Account No.00062020009859 of J.S.Mehta and Associates with no debit Mark in HDFC Bank Mithakhali. 4. We need not state the facts of this litigation in detail as the issue involved is very limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after referred to as the dealer ), having TIN No.24073202197 and its place of business at B-402, Ashray Flat Residency, Opp. Chankheda Railway Station, Tragad Road, Chandkheda, Ahmedabad. During the search proceedings numerous bank accounts of your bank as annexed herewith have come to our notice: Where I reason to believe that these bank accounts have been misused or are likely to be m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k Account. Sd/- Illegible Asst. Commissioner Commercial Tax, Flying Squad, Unit 6, Gujarat State, Ahmedabad. 5. Thus, it appears from the above that the writ applicant has an account maintained with the HDFC Bank, Ahmedabad. The said account was ordered to be provisionally attached. The writ applicant ought not to have preferred this litigation and should have ignored the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional attachment would cease to have effect after the expiry of period of one year from the date of the order made under sub-section (1). It appears that no fresh order has been passed after the first order dated 15.06.2016 came to be passed. It is very unfortunate that the HDFC Bank also has not permitted the writ applicant to operate her account, despite the fact that the provisional attachment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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