https://www.taxtmi.com/highlights?id=31227 When the petitioner is in debt to nationalized banks to the tune of Hundreds of Crores of Rupees and when the department has also material to suggest that the petitioner had evaded payment of duty worth sizable amounts, the Commissioner was well within his rights to exercise power of provisional attachment under Section 45 of the Act - attachment of bank account justified - HC en-us Thu, 15 Sep 2016 10:31:08 +0530 Thu, 15 Sep 2016 10:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31227 When the petitioner is in debt to nationalized banks to the tune of Hundreds of Crores of Rupees and when the department has also material to suggest that the petitioner had evaded payment of duty worth sizable amounts, the Commissioner was well within his rights to exercise power of provisional attachment under Section 45 of the Act - attachment of bank account justified - HC Highlights VAT and Sales Tax Thu, 15 Sep 2016 10:31:08 +0530 https://www.taxtmi.com/highlights?id=31227