Petitioner Failed to Use Rule 159(5) to Challenge Bank Account Attachment; Authority Can Rule on Jurisdiction u/s 83.

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....Attachment of Bank account of petitioner - it is the Petitioner to blame for not taking recourse to Rule 159(5) of the Rules early - The contention of the Petitioner that the authority will not be able to decide the issue of jurisdiction is not correct as if the Petitioner demonstrates that the action taken under Section 83 of the Act is not proper in law and on facts, the concerned Authority can only release the attachment as per the said provision. - HC....