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Case Law Details

Case Name : Implement Impex Private Limited Vs State of Maharashtra (Bombay High Court)
Appeal Number : Writ Petition No. 3710 of 2021
Date of Judgement/Order : 30/08/2021
Related Assessment Year :
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Implement Impex Private Limited Vs State of Maharashtra (Bombay High Court)

The grievance that has been voiced in this writ petition is that despite lapse of more than a year from the date provisional attachment of the petitioner’s bank account was ordered, the Joint Commissioner has not lifted such order of provisional attachment.

In ground (I), urged in support of the relief claimed in this writ petition, the petitioner has urged that by operation of law, the provisional attachment order ceases to exist. In the reply-affidavit, the Joint Commissioner has very conveniently not adverted to the legal issue raised by the petitioner, obviously because he had no answer.

HC allowed the writ petition by directing the Joint Commissioner to immediately communicate to the petitioner’s banker that the attachment order ceases to be operative and that the petitioner may be permitted to operate the relevant bank account which was under attachment.

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