https://www.taxtmi.com/caselaws?id=158486 Section 17-B of the Andhra Pradesh General Sales Tax Act allows provisional attachment only when the assessing authority, during pending assessment or reassessment, independently forms an opinion that attachment is necessary to protect revenue and then secures the Commissioner's prior written approval. The provision cannot be satisfied by action initiated by another officer or by approval directed to that officer. On the stated facts, the assessing authority did not form its own requisite opinion, the approval was not obtained in the statutory manner, and restraint instructions were issued even before approval. The provisional attachments and distraint measures were therefore invalid and liable to be set aside in favour of the assessee. en-us Tue, 24 Oct 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158486 Section 17-B of the Andhra Pradesh General Sales Tax Act allows provisional attachment only when the assessing authority, during pending assessment or reassessment, independently forms an opinion that attachment is necessary to protect revenue and then secures the Commissioner's prior written approval. The provision cannot be satisfied by action initiated by another officer or by approval directed to that officer. On the stated facts, the assessing authority did not form its own requisite opinion, the approval was not obtained in the statutory manner, and restraint instructions were issued even before approval. The provisional attachments and distraint measures were therefore invalid and liable to be set aside in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 24 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158486