Court Rules Abuse of Power in Property Attachment Lacking Formed Opinion Under VAT Act Sections 45 and 44.

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....Provisional attachment of property against the estimated liability - there is no formation of opinion - the exercise of powers by the respondent No.2 under Sections 45 and 44 of the VAT Act is nothing but an abuse of powers by the respondent No.2 and undue harassment to the petitioners - HC....