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TMI Blog2022 (12) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... erned as to whether at all costs has to be imposed on the Department. In any event, a fine question of law has been raised by the assesses in their appeal arising out of the very same common order and the present appeals filed by the Revenue is confined only to that extent where cost has been imposed. Therefore, in the facts and circumstances of the case, we are of the view that it is not a case where cost has to be imposed, as directed by the learned writ Court. The appeals filed by the Revenue are allowed to the extent by deleting and vacating the observations, which led to imposition of cost as also the cost which has been imposed - Appeal allowed. - M.A.T 640 of 2020 With I.A. No. CAN 1 of 2020 With MAT 641 of 2020 IA No. CAN 1 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till October, 2019 when fresh order of provisional attachment was passed. Interpreting Section 83(2) of the Act, it was pointed out that the provisional attachment shall cease upon expiry of one year and, therefore, the learned writ Court concluded that it is incumbent upon the authorities to release the provisional attachment by informing the bank or by issuing a fresh order of provisional attachment if the law so allows. On the legal issue as to whether subsequent provisional attachment order can be issued, the learned writ Court has held that Section 83 empowers the competent authority to issue an order for provisional attachment of property including the bank account, if its of the opinion that such step is necessary for protecting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andedness on the part of the Department, at least for the period of four months, for which they kept the attachment order alive in spite of the order of attachment having ceased to have any legal effect. 5. In our considered view, imposition of costs on the department is purely a discretion of the Court and technically we are not required to hear the party concerned as to whether at all costs has to be imposed on the Department. In any event, a fine question of law has been raised by the assesses in their appeal arising out of the very same common order and the present appeals filed by the Revenue is confined only to that extent where cost has been imposed. Therefore, in the facts and circumstances of the case, we are of the view that it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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