https://www.taxtmi.com/caselaws?id=155759 The assessing authority was bound to receive and acknowledge a bank guarantee furnished with the security bond for stay pending appeal. The attachment of the assessee's bank account did not affect that ministerial duty, because the question of whether the bank account should operate was to be governed by any interim order passed by the appellate authority. Refusing to accept the guarantee on the ground of prior attachment was unjustified. The authority was therefore required to receive the bank guarantee and acknowledge it so the assessee could approach the appellate authority for stay. en-us Fri, 20 Jan 1989 00:00:00 +0530 Sat, 07 Sep 2013 15:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155759 The assessing authority was bound to receive and acknowledge a bank guarantee furnished with the security bond for stay pending appeal. The attachment of the assessee's bank account did not affect that ministerial duty, because the question of whether the bank account should operate was to be governed by any interim order passed by the appellate authority. Refusing to accept the guarantee on the ground of prior attachment was unjustified. The authority was therefore required to receive the bank guarantee and acknowledge it so the assessee could approach the appellate authority for stay. Case-Laws VAT and Sales Tax Fri, 20 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155759