2021 (4) TMI 1255

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..... tanding Counsel to the effect that the aforesaid two individuals have not been subjected to search and seizure under Section 132, there is no justification for the provisional attachment of their assets. Thus the attachments of the fixed deposits in the name of the two individuals as aforesaid, as per the details furnished in warrant for attachment of properties dated 22.03.2021, will stand lifted .....

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..... mmai Muthiah (individuals), daughters of Mr. M.A.M.R. Muthiah and Mrs. Geetha Muthiah, the latter having been subject to search and seizure under Section 132 of the Act. 2. The provisions of Section 132(9B) read as follows: Search and seizure. 132. ...... (9B) Where, during the course of the search or seizure or within a period of sixty days from the date on which the last of th .....

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..... at the aforesaid two individuals have not been subjected to search and seizure under Section 132, there is no justification for the provisional attachment of their assets. Thus the attachments of the fixed deposits in the name of the two individuals as aforesaid, as per the details furnished in warrant for attachment of properties dated 22.03.2021, will stand lifted forthwith. 4. Mr.Srinivas se .....

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