Limitation period of provisional attachment not extended based on SC order post pandemic

Hiren Panchal Vs. Union of India (Calcutta High Court)

Held that the 180 days window in Section 5 contemplates an end-point whereas the Supreme Court in the Suo Motu writ petition sought to protect the starting-point, which was at the risk of being defeated by reason of the pandemic.

Facts-

The facts in the present case relate to a provisional order of attachment dated 30th September, 2021 relating to immovable properties belonging to M/

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