9911796707
TMI Blog2025 (3) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... ordinarily seizes to have effect after expiry of one year from the date of the order made under Sub-section (1) thereof. Having regard thereto, and without going into the question as to whether the respondents can seek to implement their demand consequent upon dismissal of the appeal, I am of the view that the order of attachment passed under Section 83 (1) of the said Act dated 13th April, 2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition has been filed. 2. Mr. Shraff, learned advocate appearing in support of the writ petition by drawing attention of this Court to the provisions contained in Section 83 of the said Act would submit that a power has been conferred on the authorities after initiation of proceedings under Chapter XII, XIV and XV of the said Act, to issue an order in writing thereby attaching provisionally an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to in the order dated 13th April, 2023 purportedly initiated under Section 74 of the said Act has since come to an end by passing of a final order and demand has been raised in Form DRC 07 dated 6th June, 2023, the order of attachment could, in any event, no longer be continued. He still further submits that the petitioner has preferred an appeal from the final order under Section 107 of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Act, a provisional attachment ordinarily seizes to have effect after expiry of one year from the date of the order made under Sub-section (1) thereof. Having regard thereto, and without going into the question as to whether the respondents can seek to implement their demand consequent upon dismissal of the appeal, I am of the view that the order of attachment passed under Section 83 (1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
