2010 (1) TMI 1231

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..... ES) - -
CST, VAT & Sales Tax
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Mr. B. S. Patil For the Petitioner : Sri H. S. Anantha Padmanabha, Adv. For the Respondents : Sri. K. M. Shivahogiswamy, HCGP ORDER Petitioner is aggrieved by the action of the Deputy Commissioner for Commercial Taxes, respondent No. 1 herein. In proceeding to pass an order attaching the Overdraft Account No. 120206110240007, pursuant to the order passed .....

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..... the decision of this Court in the case of M/s Karnataka Bank Limited Vs. Commissioner for Commercial Taxes {1999(2) KCCR S.N. 116} facilities given is not the amount owned by the customer or due and payable to him and as such the bank is not under obligation to make payment of such amount to the Department for discharge of the tax dues. Based on the legal position laid down in the aforementioned .....

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..... he Vijaya Bank, South End Road, Bangalore, is an Overdraft Account, wherein overdraft facility is extended to the petitioner, then the attachment order issued by the first respondent cannot have the effect of freezing the said account. It is also made clear that in the event the authorities choose to proceed against any other account of the petitioner, they are entitled to do so. This order will n .....

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