2022 (4) TMI 573 - HC - Customs

Defreezing/unblocking of PPF account of petitioner - Revenue is seeking to recover government dues from the petitioner's account - HELD THAT - Clearly, respondent no.1 did not intend to put on hold i.e., freeze the petitioner s Public Provident Fund (PPF) account, which, as is evident from the prayers made in the writ petition, is different from the account, which is, referred to in respondent no.1 s letter dated 21.09.2021. Respondent no.2-bank will take note of this aspect, and lift the hold on the petitioner s PPF account - the writ petition is disposed of.

Summary

Issues:
1. Freezing of PPF account by respondents
2. Prayers for mandamus order to defreeze/unblock PPF account and disburse the amount

Analysis:
- The petitioner sought a writ of mandamus to direct the respondents to defreeze/unblock the PPF account and disburse the deposited amount of INR 11,97,522. The petitioner's advocate highlighted Annexure-P1, indicating the freezing of the account based on a communication dated 21.09.2021.
- It was noted that the letter from respondent no.1 sought to recover government dues from a different account, not the PPF account mentioned in the prayers of the writ petition.
- Consequently, it was clarified that respondent no.1 did not intend to freeze the PPF account, which differs from the account mentioned in the communication dated 21.09.2021.
- The court directed respondent no.2, the bank, to lift the hold on the petitioner's PPF account as per the prayers made in the writ petition.
- The writ petition was disposed of accordingly, with the Registry instructed to upload the communication dated 21.09.2021 for record purposes.
- The parties were directed to act based on the digitally signed copy of the order for compliance.