https://www.taxtmi.com/caselaws?id=108745 Challenges to a Custodian's notification and the resulting statutory attachment of a notified person's property fall within the Special Court mechanism under the Special Court Act. Publication of a notification triggers attachment, while the Act's overriding and comprehensive scheme covers objections, cancellation, and disputes concerning attached assets; a stock exchange acting solely on the Custodian's communication is an implementing agency. Article 12 status cannot be determined merely from such compliance. Whether a stock exchange qualifies as State requires adequate factual material and application of the relevant constitutional tests. en-us Fri, 19 Jul 2002 00:00:00 +0530 Tue, 03 Apr 2012 16:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108745 Challenges to a Custodian's notification and the resulting statutory attachment of a notified person's property fall within the Special Court mechanism under the Special Court Act. Publication of a notification triggers attachment, while the Act's overriding and comprehensive scheme covers objections, cancellation, and disputes concerning attached assets; a stock exchange acting solely on the Custodian's communication is an implementing agency. Article 12 status cannot be determined merely from such compliance. Whether a stock exchange qualifies as State requires adequate factual material and application of the relevant constitutional tests. Case-Laws Companies Law Fri, 19 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108745