Provisional attachment under sales tax law requires the assessing authority's own opinion and prior written approval before action can be sustained.

Section 17-B of the Andhra Pradesh General Sales Tax Act allows provisional attachment only when the assessing authority, during pending assessment or reassessment, independently forms an opinion that attachment is necessary to protect revenue and then secures the Commissioner's prior written approval. The provision cannot be satisfied by action initiated by another officer or by approval directed to that officer. On the stated facts, the assessing authority did not form its own requisite opinion, the approval was not obtained in the statutory manner, and restraint instructions were issued even before approval. The provisional attachments and distraint measures were therefore invalid and liable to be set aside in favour of the assessee.

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Issues: Whether the provisional attachments and distraint measures were validly made under section 17-B of the Andhra Pradesh General Sales Tax Act, 1957, when the assessing authority had not formed its own opinion and the prescribed prior approval procedure was not followed.

Analysis: Section 17-B permits provisional attachment only when, during pending assessment or reassessment proceedings, the assessing authority forms an opinion that attachment is necessary to protect revenue and then obtains the previous approval of the Commissioner by written order. The provision places the initial decision-making responsibility on the assessing authority itself. On the admitted facts, the attachment request originated from the Deputy Commissioner, the Commissioner's approval was addressed to the Deputy Commissioner, and the impugned attachments were then carried out on that basis. The assessing authority did not independently form the requisite opinion or seek approval in the manner mandated by the statute. The record also showed that instructions restraining payment were issued even before the Commissioner's approval.

Conclusion: The provisional attachments were held to be in clear violation of section 17-B and were liable to be set aside, in favour of the assessee.

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