Defreezing taxpayer bank accounts stalled as State lacked record support; better affidavit ordered, costs imposed, interim relief extended

In proceedings concerning defreezing of bank accounts, the HC held that the State's submissions, though sworn on "perusal of record," were unsupported by any material on record, undermining the factual basis for resisting relief. On the State's request for an opportunity to cure the defect, the HC adjourned the matter and directed filing of a better personal affidavit by the competent officer; consequentially, costs were imposed on the State's senior tax official to be deposited with the HC, and the existing interim protection was extended until the next listing.

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Issues: Whether the personal affidavit filed on behalf of the State (respondent no.1) is adequate in response to this Court's queries, and whether the interim order should be extended and costs imposed for the insufficiency of the affidavit.

Analysis: The affidavit relied upon by the State sets out steps taken to communicate with the bank but is sworn on the basis of perusal of record without accompanying supporting documents. The State sought time to file a better personal affidavit. The Court required a more satisfactory affidavit to be placed on record and directed compliance with the earlier order dated 17.11.2025. The Court adjourned the matter to enable filing of an improved personal affidavit and recorded that the interim order should continue until the next date.

Conclusion: The personal affidavit of respondent no.1 is found to be inadequate; the State is directed to file a better personal affidavit and the interim order is extended. Costs of Rs. 5,000 are imposed on the Principal Secretary, State Tax, Lucknow, to be deposited before the Registrar General before the next date.

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