Personal bank account attachment for club tax dues is unsustainable when liability belongs to the separate club entity.

A personal bank account cannot be attached for tax dues of a separate club entity where the liability is assessed against the club and not the individual account holder. The court noted that the account stood in the petitioner's own name, while the tax default and recovery proceedings related to the club, which had a distinct tax identity and bank account. The mere mention of the petitioner's name in the assessment order was insufficient to fasten the club's liability on his personal funds. The attachment was therefore quashed as unsustainable to that extent.

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Issues: Whether the petitioner's personal bank account could be attached for tax liability arising from the club's default.

Analysis: The account in question stood in the petitioner's personal name, while the tax default and resulting proceedings related to the club, which had a separate tax identity and bank account. The assessment materials showed that the liability was fastened on the club, and the mere appearance of the petitioner's name in the assessment order was not sufficient to justify freezing his personal account for the club's dues.

Conclusion: The attachment of the petitioner's personal bank account was held unsustainable, and the writ petition was allowed by quashing the impugned order to that extent.

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