Consideration of objections before bank account attachment required; matter remitted for a reasoned decision on the petitioner's objections.

Attachment of a bank account requires consideration of the affected person's detailed objections before an order is made. The objections were not addressed, although objections of other persons were considered, and the respondents accepted that they required consideration. The matter was remitted to the Adjudicating Authority to consider the objections and pass necessary orders, with all other contentions left open.

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Issues: Whether the Adjudicating Authority's order concerning attachment of the petitioner's bank account could stand without consideration of the petitioner's detailed objections.

Analysis: The petitioner's detailed objections to the proposed attachment were not addressed in the impugned order, although objections of other persons were considered. The respondents accepted that the petitioner's objections required consideration and an appropriate order.

Conclusion: The matter is remitted to the Adjudicating Authority for consideration of the petitioner's objections and for passing necessary orders; all other contentions remain open.

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