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Rule 86A(3) limits the blocking of an electronic credit ledger to one year from the date the restriction is imposed, and the restriction ceases automatically on expiry of that period. As the ledger had been blocked on 21.11.2024 and the blocking was still continuing beyond twelve months, the HC held that the continuation could not be sustained in law. The restriction was treated as having ceased by efflux of time, and the authorities were directed to unblock the electronic credit ledger forthwith.
Rule 86A(3) limits the blocking of an electronic credit ledger to one year from the date the restriction is imposed, and the restriction ceases automatically on expiry of that period. As the ledger had been blocked on 21.11.2024 and the blocking was still continuing beyond twelve months, the HC held that the continuation could not be sustained in law. The restriction was treated as having ceased by efflux of time, and the authorities were directed to unblock the electronic credit ledger forthwith.
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