2007 (7) TMI 578

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.... was made by   BILAL NAZKI, J.-Heard learned counsel for the parties and with their consent, the writ petition is disposed of at this stage.   The petitioner is aggrieved of an order, dated July 6, 2007 attaching his amounts in various banks. This order, according to him, is a consequence to an order dated June 29, 2007, by which, penalty was imposed on the petitioner. This order o....

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....urpose of protecting the interests of the Revenue it is necessary so to do, may with the previous approval of the Commissioner, by order in writing, attach provisionally in the prescribed manner any property belonging to the dealer;" The provision is clear that the property can only be attached when the prescribed authority is of the opinion that for the purpose of protecting the interest of Re....