9911796707
TMI Blog2015 (3) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... t No.1 contends that it never sought to receive amounts due to the petitioner-State of Punjab towards satisfaction of the fourth respondent s tax dues - HELD THAT:- The petition is disposed of by setting-aside the order passed by respondent No.1 in so far as the same relates to the dues of the petitioner kept in the escrow or other accounts opened by the Administrator of respondent No.4 but for an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n regarding the question of interest including as to whether or not the interest is payable or not to the petitioner and if payable as to which of the respondents is liable to pay the same. The petitioner is given liberty to adopt appropriate proceedings for interest. Mere furnishing of PAN Number of respondent No.4 would not be determinative as to whether the amounts belonged to the petitioner or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Nos. 1 and 2 i.e. Oriental Bank of Commerce and ICICI Bank Ltd. to refrain from releasing the funds. 3. Respondent No.1 issued an order under Section 226(3) of the Act in respect of the alleged dues of respondent No.4-PUDA. The petitioner is not concerned with the dues of respondent No.4. 4. The confusion has arisen on account of the fact that the Administrator of res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b towards satisfaction of the fourth respondent s tax dues. 6. In the circumstances, the petition is disposed of by setting-aside the order passed by respondent No.1 in so far as the same relates to the dues of the petitioner kept in the escrow or other accounts opened by the Administrator of respondent No.4 but for and on behalf of the petitioner- State of Punjab. The impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng as to whether or not the interest is payable or not to the petitioner and if payable as to which of the respondents is liable to pay the same. The petitioner is given liberty to adopt appropriate proceedings for interest. Mere furnishing of PAN Number of respondent No.4 would not be determinative as to whether the amounts belonged to the petitioner or respondent No.4. The petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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