2019 (3) TMI 659

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..... not in dispute that the garnishee notice under Section 45 of the Act has been issued to the Directors and Partners of M/s Vishal Concrete Works. If the bankers of these petitioners have issued any communication to freeze the accounts of the petitioners herein, the petitioners are required to clarify the same with the bankers. This Court directs the bankers not to proceed with the petitioners a .....

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..... ioners that the defaulter company M/s Vishal Concrete Works is no way concerned with these petitioners companies. On the notice issued under Section 45 of the Act in as much as recovery of tax arrears against M/s Vishal Concrete Works, the bankers have issued the communication to freeze the accounts of the petitioners herein. 4.Learned AGA fairly submits that no garnishee notice was issued to t .....

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