Provisional bank account attachment cannot continue when recovery is stayed and no pending proceeding supports it.

A provisional bank account attachment cannot be maintained once the assessment has culminated, the first appeals have been remanded for fresh hearing, and recovery proceedings have been stayed by the appellate forum. In the absence of any subsisting proceeding supporting recovery, the statutory provisions governing provisional attachment, special recovery modes, and recovery as arrears of land revenue do not apply to the prevailing facts. The attachment was therefore quashed, and the dispute was left to be reconsidered by the appellate authority on merits.

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Issues: Whether the attachment of the petitioner's bank account could continue after the first appellate orders had been set aside, the appeals had been remanded for fresh hearing, and recovery proceedings were stayed.

Analysis: The attachment was examined in the context of the statutory scheme governing provisional attachment, special mode of recovery, and recovery as arrears of land revenue. Since the assessment process had already culminated and the Tribunal had directed that recovery proceedings remain stayed until disposal of the first appeals, there was no subsisting proceeding on the basis of which the attachment could validly be maintained. The statutory provisions invoked for attachment and recovery were therefore held inapplicable to the facts then prevailing.

Conclusion: The attachment could not survive and was liable to be quashed, with the petitioner succeeding on this issue.

Final Conclusion: The bank account attachment was set aside and the matter was left to be decided afresh by the appellate authority on merits.

Ratio Decidendi: A provisional or recovery attachment cannot continue once there is no pending proceeding supporting it and recovery has been stayed by the competent appellate forum.

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