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TMI Blog2008 (7) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... zar, Laxmi Nagar, Delhi, within three days to the effect that the said property will not be sold, alienated or transferred (however, he is allowed to give the same on rent), till further orders and till the conclusion of the adjudication proceedings, if any, by respondent No. 2.Copy of the affidavit will also be given to counsel for respondent No. 2. Upon filing of the undertaking, respondent No. 2 is directed to de-freeze the bank account of the petitioner within two days thereafter. X X X X Extracts X X X X X X X X Extracts X X X X ..... puted that till date no show cause notice or any other communication informing the petitioner of any violation has been issued to him. The grievance of the petitioner is that on 1-8-2007, the respondents issued direction to the Manager, Punjab National Bank, New Customs House to freeze the bank account of the petitioner maintained with that bank and, thereafter, petitioner has not been allowed any withdrawal. 3. Learned counsel for the petitioner submits that the action of the respondents is without any authority of law. Learned counsel for the petitioner has strongly urged before this Court that the action of the respondent No. 2 is mala fide and is an unnecessary restriction on the rights of the petitioner. Learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent has not placed any order on record to show under what circumstance and on what grounds the respondents have passed a direction to the Punjab National Bank respondent No. 3 for freezing the account. It is not disputed in Court today that no communication was sent by respondents to the petitioners intimating them that their account has been frozen. In the case of AM Overseas v. Union of India - 2006 (194) E.L.T. 267 (Gujarat), the Division Bench has taken into consideration the stand of the respondent as raised here with respect to Section 110. The operative portion of the same reads as under : "6. Coming to Section 110(3) of the Act, it permits the authority to exercise power on seizure of any document or thing which, in the opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrated in the affidavit in reply, it is not necessary to deal with the same at this stage, for the simple reason that the investigation which is in progress should not be affected by any observation or finding which the Court may record in relation to the facts and evidence which is in the stage of being ascertained, collated and brought on record. Therefore, without entering into any discussion on merits of the facts and evidence, suffice it to state that the avermetns made in the affidavit in reply do not carry the case of revenue any further." 7. I am in respectful agreement with the view of the Division Bench of Gujarat High Court. Taking into consideration that the respondent has neither issued any show cause notice to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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