High Court Criticizes Overzealous Revenue Collection, Urges Fair Application of Section 281B and Imposes Costs for Unreasonable Actions.

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....Provisional attachment u/s 281B of bank accounts - applications for stay - High court has passed stricter and imposed cost on unreasonable rejection of stay application, notice for attachment and recovery from bank - the least that is expected of the Officers of the State is to apply the law equally to all and not be over zealous in seeking to collect the revenue ignoring the statutory provisions as well as the binding decisions of this Court.....