https://www.taxtmi.com/caselaws?id=103089 Section 3(3) of the Special Court Act attaches property belonging to a notified person on the date of notification, and income or accretions derived from attached property remains within attachment. It does not extend to income earned later through the notified person's own personal labour, because such a reading would go beyond the statutory point of attachment and impermissibly interfere with the right to earn a livelihood. On that basis, income from the appellant's own services was not attachable, and he was entitled to open a bank account only for depositing that income. en-us Mon, 09 Sep 1996 00:00:00 +0530 Thu, 31 Jul 2014 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103089 Section 3(3) of the Special Court Act attaches property belonging to a notified person on the date of notification, and income or accretions derived from attached property remains within attachment. It does not extend to income earned later through the notified person's own personal labour, because such a reading would go beyond the statutory point of attachment and impermissibly interfere with the right to earn a livelihood. On that basis, income from the appellant's own services was not attachable, and he was entitled to open a bank account only for depositing that income. Case-Laws Companies Law Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103089