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TMI Blog2022 (7) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of garnishee proceedings.Therefore, in our view, such attachment needs to be lifted however, subject to the condition that the appellant pays the mandatory pre-deposit payable in terms of the relevant provisions of the W.B.VAT Act. The appellant is directed to comply with the mandatory predeposit condition within a period of two weeks from the date of receipt of the server copy of this judgment and order - Petition disposed off. - M.A.T. No.927 of 2022 With I.A. No. CAN 1 of 2022 - - - Dated:- 24-6-2022 - THE HON BLE MR. JUSTICE T. S. SIVAGNANAM AND THE HON BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Mr. Vinay Kr. Shraff, Ms. Priya Sarah Paul, Mr. Kaushal Agarwal .. for the appellant Mr. Anirban Ray, Ld. G.P., Mr. Debas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption of the authority before whom the Memorandum of Appeal should be filed, the appellant had wrongly chosen the option as Deputy Commissioner, Ballygunge Charge instead of Joint Commissioner, State Tax, West Bengal, Kolkata South Circle . Therefore, it is submitted that prejudice has been caused to the appellant on account of the attachment of the overdraft account and that overdraft account cannot be attached. 4. The learned Government Advocate, on the other hand, would submit that the order having attained finality, the appellant has to pay the entire amount as demanded by the Assessing Officer and there is no error in not granting any interim order in favour of the appellant, more particularly when there was no specific prayer fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant shall furnish the full details of the bank accounts of the dealer to the Assessing Officer within two weeks from the date of receipt of the server copy of this judgment and order. (d) Upon compliance of the aforementioned conditions, the appellate authority, namely, Joint Commissioner, State Tax, West Bengal, Kolkata South Circle shall hear the appeal on the date fixed, i.e. on 18th July, 2022 at 12.30 P.M. and decide the matter on merits and in accordance with law. The appellant shall not be entitled to seek for any adjournment on the said date and either the appellant or the authorised representative of the appellant shall appear before the appellate authority and place its submissions for consideration. (e) It appears t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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