2007 (7) TMI 578

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..... petition is disposed of at this stage. The petitioner is aggrieved of an order, dated July 6, 2007 attaching his amounts in various banks. This order, according to him, is a consequence to an order dated June 29, 2007, by which, penalty was imposed on the petitioner. This order of penalty is also challenged in the writ petition. In the order imposing penalty, the petitioner was asked to remi .....

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..... Commissioner, by order in writing, attach provisionally in the prescribed manner any property belonging to the dealer; The provision is clear that the property can only be attached when the prescribed authority is of the opinion that for the purpose of protecting the interest of Revenue it is necessary so to do during the pendency of any proceedings for assessment or reassessment. In the prese .....

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..... nt by the petitioner seeking personal hearing in the first week of July has been referred to in the order. We feel, these matters can at best be considered by the appellate authority, as the remedy of appeal is available to the petitioner. For these reasons, the writ petition is allowed partly as mentioned hereinabove and the petitioner is at liberty to seek the remedy of appeal which is avai .....

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