Court urges parties to refrain from coercive actions pending hearing for interim relief. Appeal expedited due to revenue implications.

The court disposed of the writ appeal, urging parties to refrain from coercive actions until the hearing scheduled for interim relief. The court requested the Single Judge to expedite the hearing and disposal due to revenue implications, with the Additional Advocate General pledging assistance in expediting the case. The appeal was ordered without costs, with the court emphasizing that authorities would act in accordance with the assigned hearing date.

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Issues:
Non-consideration of interim relief and Section 45 Notice seeking attachment of bank accounts.

Analysis:
The appellant approached the court aggrieved by the non-consideration of the interim relief and the Section 45 Notice issued by the respondent Revenue to the appellant's bankers for attaching the accounts. The court reviewed the daily orders and decided not to express any opinion as the writ petition was scheduled for consideration of interim relief on 07.01.2021. The court urged both parties to refrain from coercive actions until the hearing. The appellant's counsel assured no adjournment would be sought on the hearing date, and the Additional Advocate General agreed that the matter was straightforward and pledged assistance in expediting the case.

The court disposed of the writ appeal, requesting the Single Judge to expedite the hearing and disposal due to the revenue implications for the State. The Additional Advocate General assured the court that the appellant's concerns were baseless and that the authorities would act in accordance with the assigned hearing date. The appeal was ordered without any costs involved.

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