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Attachment of bank accounts contrary to the directions of court can make the respondent personally liable to pay the cost of the petition

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Provisional Attachment — Vide order dated 20.12.2018, Court had set aside the order of attachment dated 22.10.2018, whereby the first respondent had attached three bank accounts of the petitioner. The first respondent has once again passed an identical order attaching the very same bank accounts without recording necessary satisfaction as to why such action was required to be taken in the interest of government revenue. Assistant Commissioner of State Tax is called upon to show cause as to why he should not be made personally liable to pay the costs of the petition as well as, as to why the matter should not be referred to the appropriate bench taking up contempt matters for disobedience of the directions issued in order dated 20.12.2018. Patran Steel Rolling Mill Thru Its Proprietor Mr. Manish Jivankumar Bansal Vs. Assistant Commissioner of State Tax [2019] 11 TAXLOK.COM 020 (Gujarat)