https://www.taxtmi.com/caselaws?id=287071 Section 45 permits provisional attachment by a delegated Assistant Commissioner where the Commissioner's power has been validly delegated and the statutory conditions are met. The one-year limit applies only to the life of a particular attachment order; it does not prevent a fresh order if assessment proceedings remain pending and revenue protection is still necessary. The attachment was also supported by pending assessment proceedings and material indicating outstanding tax dues, so the required statutory satisfaction was not shown to be arbitrary or unsupported. On that basis, the challenge to the provisional attachment failed and the petition was dismissed. en-us Fri, 11 Mar 2011 00:00:00 +0530 Fri, 27 Mar 2020 10:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287071 Section 45 permits provisional attachment by a delegated Assistant Commissioner where the Commissioner's power has been validly delegated and the statutory conditions are met. The one-year limit applies only to the life of a particular attachment order; it does not prevent a fresh order if assessment proceedings remain pending and revenue protection is still necessary. The attachment was also supported by pending assessment proceedings and material indicating outstanding tax dues, so the required statutory satisfaction was not shown to be arbitrary or unsupported. On that basis, the challenge to the provisional attachment failed and the petition was dismissed. Case-Laws VAT and Sales Tax Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287071