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        <h1>Court Quashes Account Attachments Due to Lack of Natural Justice; Orders Proper Disposal of Show-Cause Notices Under Maharashtra Land Revenue Code.</h1> <h3>Ahmar Munovar Khan and Munovar Husain Khan Versus State of Maharashtra & Ors.</h3> The HC quashed the attachment of bank and Demat accounts and related demand notices under the Maharashtra Land Revenue Code, citing a lack of compliance ... Challenge to attachment of bank and Demat accounts and the demand notice for recovery under the Maharashtra Land Revenue Code (MLRC) - opportunity of hearing was not provided - violation of principles of natural justice - HELD THAT:- It does appear that the impugned attachment orders and notices have been issued without disposal of the show-cause notices. The attachment orders do not refer to any final adjudication orders. These notices threaten the petitioners with serious civil consequences. Therefore, before taking such drastic action, the principles of natural justice and fair play had to be complied with. The impugned attachment notices and other notices warrant interference on this short ground. In these cases, the respondents had themselves given the show cause notices to the petitioners. Accordingly, it was incumbent upon the respondents to dispose of the show cause notices in accordance with law before the impugned notices could have been taken. Petition allowed. Issues:Challenge to attachment of bank and Demat accounts and demand notice for recovery under Maharashtra Land Revenue Code (MLRC).Analysis:The petitioners challenged the attachment of their bank and Demat accounts and the demand notice for recovery under the Maharashtra Land Revenue Code (MLRC). The petitioners contended that they had resigned as Directors in 2009 and filed replies to show-cause notices served on them on 23 March 2022. However, they claimed that the show-cause notices had not been disposed of, and they had not received any information regarding the disposal. The respondents admitted that they had not obtained instructions on the disposal status of the show-cause notices and were unable to provide information about the personal hearing or orders disposing of the notices. The petitioners argued that no hearing was given, and no order disposing of the show-cause notice was served on them, which was supported by statements in the petitions and affidavits.The petitioners' counsel referred to Section 18 of the Central Sales Tax Act, 1956, and Section 44(6) of the Maharashtra Value Added Tax Act, 2002, which deal with the liability of Directors of a Private Limited Company and the opportunity for a Director to prove non-recovery of dues. It was observed that the impugned attachment orders and notices were issued without disposal of the show-cause notices, lacking any final adjudication orders. These notices threatened the petitioners with serious civil consequences, necessitating compliance with the principles of natural justice and fair play before taking drastic action. The court found that the respondents, who had issued the show-cause notices, were required to dispose of them in accordance with the law before taking further actions.Consequently, the court allowed the petitions and made the rule absolute, quashing the attachment and other notices while directing the disposal of the show-cause notices in accordance with the law and principles of natural justice. The court clarified that the show-cause notices dated 23 March 2022 were not quashed and should be disposed of properly. The respondents were instructed to act on an authenticated copy of the order, and the petitions were disposed of without any order for costs.

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