High Court erred in refusing writ petition against provisional attachment order; no alternative appeal u/s 107(1).

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....Maintainability of writ petition before the High Court - Provisional attachment - clearly the order passed by the Joint Commissioner as a delegate of the Commissioner was not subject to an appeal under Section 107(1) and the only remedy that was available was in the form of the invocation of the writ jurisdiction under Article 226 of the Constitution. The High Court was, therefore, clearly in error in declining to entertain the writ proceedings. - SC....