2019 (10) TMI 100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. This attachment of the Petitioners' bank account is for dues payable by M/s. Sampark Marketing and Advertising Solutions Pvt. Ltd., (M/s. Sampark) under the Finance Act, 1944 (the Act). This as communicated by the letter dated 21st May, 2018 of the Allahabad Bank, Kolhapur to the Petitioner. The Petitioner Nos. 1 & 2 are directors of M/s. Sampark. At the hearing, Mr. Raichandani, restricted the challenge only to the attachment of the Petitioners' bank accounts as listed in the letter dated 21st May, 2018 of the Allahabad Bank, Kolhapur to the Petitioner. 2. Undisputed facts leading to this Petition, are as under:- (a) On 25th April, 2018,M/s. Sampark received the order dated 14th October, 2011 passed by Respondent No.2- Assis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....firmed demand, in terms of Section 35F of the C. Ex. Act read with Section 83 of the Act. The above fact was brought on record by the Petitioners by filing an Additional Affidavit, as this event had taken place after filing of this Petition; (e) The Petitioners have consequent to M/s. Sampark filing an appeal to Commissioner (Appeals), and depositing the amounts as required under Section 35F of the C. Ex. Act read with Section 83 of the Act, specifically approached the Respondents to direct vacation of the attachment of its Bank Account in M/s. Allahabad Bank, Kolhapur. However, to no avail. This, even after the Petitioner pointing out that its residential flat has been attached by order dated 11th April, 2018 and the same could....