Provisional attachment needs recorded reasons and tangible material; interim suspension granted where statutory satisfaction was not disclosed.

Provisional attachment is an exceptional revenue-protection power and can be invoked only when the authority forms an opinion on tangible material and records reasons supporting that satisfaction. Where the attachment order merely states that it is made to protect revenue, without disclosing the basis for the statutory opinion, the affected party is left unable to pursue an effective objection. On those facts, the HC found a prima facie case for interim protection and granted interim suspension of the provisional attachment orders.

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Issues: Whether the petitioner made out a prima facie case for interim suspension of the provisional attachment orders on the ground that the orders did not disclose recorded reasons or formation of opinion, and whether the attachment could be sustained at the interim stage.

Analysis: Provisional attachment is an exceptional power that can be exercised only when the authority forms an opinion, on tangible material, that such attachment is necessary to protect the interest of revenue. The order under challenge stated only that the attachment was made to protect revenue and did not disclose any reasons supporting the statutory satisfaction. The procedure under the attachment rules also contemplates an effective objection to the attachment, which is difficult to pursue unless the basis of the order is made known. In these circumstances, the Court found that the petitioner had shown a prima facie case for interim protection.

Conclusion: Interim suspension of the provisional attachment orders was granted in favour of the petitioner.

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