1995 (7) TMI 396

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....ped assessment, the assessing authority is of the opinion that for the purpose of protecting the interest of the revenue it is necessary so to do, he may with the previous approval of the Commissioner, by order in writing, attach provisionally in the prescribed manner any property belonging to the assessee.   (2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under subsection (1): Provided that the Commissioner may, for reasons to be recorded in writing, extend, the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years." A plain reading of....

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....ng. In a case where the assessment proceedings have been completed and the assessee has filed an appeal against the order of assessment and the appellate authority has granted conditional stay for recovery of the tax assessed, the power under section 17-B cannot be invoked. Such an exercise of power will be wholly contrary to the law and violative of section 17-B. In the instant case the sales tax was assessed for the assessment years 1991-92 and 1992-93 by the Sales Tax Officer. The petitioner filed appeal against the said order before the Sales Tax Appellate Tribunal on September 22, 1993. While so, the petitioner approached the Additional Commissioner and Joint Commissioner (C.T.), Legal, on September 23, 1993 and sought stay of colle....