Garnishee recovery cannot freeze an unutilised overdraft account; writ relief was denied on a separate prohibitory order.

Rule 35 recovery attachment cannot be used against an unutilised cash credit or overdraft account because the bank is not a debtor to the account-holder and no money is due, may become due, or is held on the debtor's account. The provision operates only as a garnishee-type recovery mechanism and cannot be applied as a credit freeze for cess arrears, so the attachment of the overdraft account was invalid and set aside. The separate prohibitory order was not examined in writ jurisdiction because an efficacious statutory appeal was available, leaving that dispute to the appellate remedy.

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Issues: Whether the Cess Officer could invoke Rule 35 of the Bombay Provincial Municipal Corporation (Cess on entry of goods) Rules 1996 to attach an unutilised cash credit or overdraft account for recovery of cess arrears, and whether the challenge to the separate prohibitory order called for interference in writ jurisdiction.

Analysis: Rule 35, which provides a special mode of recovery from a person from whom money is due or may become due, is in pari materia with the provision considered in earlier decisions dealing with garnishee-type recovery. An unutilised overdraft account does not make the bank a debtor to the account-holder, nor does it mean that any money is due or may become due from the bank to the customer. Such an account cannot be treated as money held for or on account of the assessee, and the recovery provision cannot be used as a credit-freeze. As regards the separate prohibitory order, the writ court declined to examine the jurisdictional challenge because an efficacious statutory appeal was available.

Conclusion: The attachment of the cash credit account under Rule 35 was invalid and was set aside. The challenge to the prohibitory order was not entertained in writ jurisdiction, leaving the petitioners to pursue the appellate remedy.

Final Conclusion: The petition succeeded to the extent of quashing the recovery attachment against the overdraft account, while leaving the parties to work out the remaining dispute through the prescribed statutory appeal.

Ratio Decidendi: A garnishee or recovery provision can be invoked only where money is due, may become due, or is held for the debtor; an unutilised overdraft facility does not satisfy that requirement and cannot be attached as if it were a debt owed to the account-holder.

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