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    <description>The court partly allowed the writ-application, quashing the impugned order and notices under Section 226(3). The Department was given two months to initiate fresh proceedings under Section 179 with full details, ensuring compliance with legal requirements. The writ-applicant was instructed not to operate the bank account until the new proceedings were completed.</description>
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      <description>The court partly allowed the writ-application, quashing the impugned order and notices under Section 226(3). The Department was given two months to initiate fresh proceedings under Section 179 with full details, ensuring compliance with legal requirements. The writ-applicant was instructed not to operate the bank account until the new proceedings were completed.</description>
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