High Court Quashes Recovery Order; Provisional Attachment Order Expired Under VAT Act Section 45(2.

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....Recovery of dues from the petitioner's bank - The learned Assistant Government Pleader stated that after expiry of the provisional attachment order on completion of one year, it was extended only for a period of one year and thereafter, the same was not extended. Therefore, as on today, provisional attachment order is not in existence, as per Sub-section (2) of Section 45 of the VAT Act. - Recovery order quashed - HC....