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Kerala HC Declares Provisional Attachment Void After Six Months Without Extension
Case Law Details
- Case Name
- Brijesh M. Vs ITO (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Kerala High Court
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Brijesh M. Vs ITO (Kerala High Court)
Section 281B- Attachment Lapses After Six Months Without Extension – Kerala HC Declares Provisional Attachment Void After Expiry-HC Orders Village Officers to Restore Property Rights of Assessee
Petitioner, proprietor of M/s Geetham Sweets, challenged Ext.P2 order of provisional attachment dt 01.06.2017 passed u/s 281B attaching his immovable properties. He argued that u/s 281B(2), such an order automatically lapses after 6 months unless extended, but despite expiry, the authorities continued to restrict transactions on his property, p...
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