Provisional attachment order was not a final order & subjected to judicial review

Abhay Nigam and Others Vs Union of India and Others (Madhya Pradesh High Court) Conclusion: The order of provisional attachment was not a final order and assessee had a remedy to raise all the pleas including that of jurisdiction of attaching authority and discrimination before the Adjudicating Authority and in the event these points were raised by assessee before the adjudicating authority, the authority should pass appropriate order in accordance with law. Held:  Assessees’ case was that they had purchased plots in Empire Wild Flower Colony through various registered sale deeds and re...