Attachment of Bank Accounts — Manifold grounds have been raised in this writ application questioning the legality and validity of the impugned order of provisional attachment.

Held that :- The provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Subsection (1).

Mr.Joshi, the learned AGP after taking instructions from the concerned Department makes a statement that the order of provisional attachment has not been renewed or no fresh order has been passed.

In such circumstances as on date, it cannot be said that the account of the writ-applicant is under any attachment.

In such circumstances referred to above, the HDFC Bank Ltd., Gondal shall permit the writ-applicant to operate his account.

With the above, this writ-application stands disposed of. Rule is made absolute to the aforesaid extent. Direct service is permitted. — R.J. Enterprise Vs. State of Gujarat [2020] 22 TAXLOK.COM 031 (Gujarat)