2014 (8) TMI 189

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....RDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has challenged an order dated 11/02/2014 passed by Commercial Tax Officer, Vadodara, the respondent No. 3 herein by which, the bank accounts of the petitioner have been frozen. The petitioner is a partnership firm engaged in the business of construction and sale of residential flats. Since last about four years, the petitioner is eng....

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....rder in writing, attach provisionally any property belonging to a dealer, if he is of the opinion that for the purpose of protecting the interest of Government revenue, it is necessary so to do. Though the power, therefore, undoubtedly vests in the Commissioner to pass order of provisional attachment, such measures being in the manner of attachment before judgment and therefore, of extraordinary c....

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.... by the petitioner for purchase of land. The petitioner, however, contends that the land price component of the total sale value of the flats comes to Rs. 17.68 crores (rounded off). We may no be able to resolve such disputes in this petition. However, what further emerges from the record is that the respondents have also attached as many as 33 flats, which the counsel for the petitioner stated on....

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....all be lifted subject to following conditions:           i) The petitioner files an undertaking before this Court that 33 flats mentioned above are fully constructed, are not sold, assigned or booked in favour of any one, are free from any encumbrance and have fully clear and marketable title vesting in the petitioner.      &n....