2017 (10) TMI 183

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.... (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner is a registered dealer dealing in timber. By orders dated 07.09.2016 and 08.09.2016, the respondent authorities attached the petitioner's stock of timber, the petitioner's bank accounts and the fixed assets in exercise of powers under section 45 of the VAT Act. These attachment orders would indicate that the petitioner is eng....

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....od of one year from the date of the order made under sub-section (1)." 3. Sub-section (1) of section 45 of the Act thus gives powers to the competent authority where during pendency of any proceedings for assessment or reassessment of turnover escaping assessment to provisionally attach any property belonging to the dealer if he is of the opinion that for the purpose of protecting the interest of....

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....fect at the end of a period of one year. 5. The statute has not provided any prohibition on fresh order of attachment being passed. Sub-section (2) of section 45 would, in any case, ensure that even if the Commissioner or the authority in whom the power of the Commissioner under subsection (1) of section 45 have been delegated is of the opinion that the attachment should continue, it would be nec....