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This court is of the firm view that it is not proper to allow the respondents to freeze the accounts of the Municipality specially when the Municipality is engaged in several activities that involve the general public.

The petitioner has brought to the notice of this Court that the Deputy Commissioner of Central GST & Central Excise has ordered the bank accounts maintained by the Municipality, in the fourth respondent-bank, be frozen. This court find considerable force in the submissions of the Learned Counsel for the petitioner and therefore, even though the Learned Standing Counsel for the respondents vehemently objects to this prayer, I am of the firm view that it is not proper to allow the respondents to freeze the accounts of the Municipality specially when the Municipality is engaged in several activities that involve the general public. Held that— In such circumstances, I stay to the extent to which the Deputy Commissioner has ordered that the accounts of the Municipality, with the fourth respondent bank, be frozen.