Bank account debit restraint and restoration of normal banking operations granted pending compliance with earlier court directions.

The SC directed immediate compliance with its earlier order after recording that the bank had not followed the earlier direction in letter and spirit. It granted the request to restrain debit of amounts from the bank accounts in favour of the Income Tax Department and allowed normal banking operations to resume. The operative effect was that the applicant obtained protection against further debits for tax recovery purposes, while the bank was required to comply forthwith with the Court's prior instructions.

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Issues: Whether directions were to be issued to ensure compliance with the Court's earlier order and whether the prayers restraining debit of amounts from the bank accounts and permitting normal banking operations could be granted.

Analysis: The order recorded non-compliance with the Court's earlier direction by the bank and required immediate compliance in letter and spirit. The prayers seeking protection against debit of amounts to the Income Tax Department and restoration of normal banking operations were specifically granted.

Conclusion: The relief sought by the applicant was granted to the extent of the prayers concerning non-debit of amounts and resumption of normal banking operations, and compliance with the earlier order was directed forthwith.

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