2024 (9) TMI 1544

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..... of sub-section (2) of Section 83 of the Act, there is no provision or jurisdiction vested with the Department to once again attach an account. In the circumstances, the attachment made on 30.08.2024 insofar as the third account is concerned is without authority of law and therefore, a direction may be issued for lifting of the said attachment. The application made by the petitioners herein is all .....

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..... el for the respondent-State and others on the application filed by the petitioners herein. 2. During the course of submissions, learned senior counsel for the respondent-State submitted that three bank accounts are the subject matter of this application: the attachment in respect of the First Account (Account No.18961900005060) lapsed on 03.03.2024. That in fact there is no attachment of the Secon .....

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..... provision or jurisdiction vested with the Department to once again attach an account. In the circumstances, the attachment made on 30.08.2024 insofar as the third account is concerned is without authority of law and therefore, a direction may be issued for lifting of the said attachment. Submission was made that keeping in view the fact that the attachment of the first account has lapsed and that .....

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