HC: Provisional attachment valid upto one year from date of order

Gujarat HC holds that the life of provisional attachment is one year from date of order made under sub-section (1) of Section 45 of VAT Act, 2003; Observes that the premises of petitioner were searched and an order of provisional attachment of three bank accounts and residential premises was passed; Perusing Section 45, states that, the three bank accounts and residential house cannot be said to be in any sort of attachment and this fact should be brought to the notice of the...