High Court Upholds Bank Account Attachment for Debt Evasion u/s 45, Validating Commissioner's Authority.

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....When the petitioner is in debt to nationalized banks to the tune of Hundreds of Crores of Rupees and when the department has also material to suggest that the petitioner had evaded payment of duty worth sizable amounts, the Commissioner was well within his rights to exercise power of provisional attachment under Section 45 of the Act - attachment of bank account justified - HC....