CENGRES TILES LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) RULE, returnable forthwith. Ms. Maithili Mehta, the learned Assistant Government Pleader waives service of notice of Rule for and on behalf of the respondents.

(2.) By this writ application under Article 226 of the Constitution of India, the writ applicant, a Company, registered under the Companies Act, 1956, has prayed for the following main reliefs :-

(3.) The writ applicant seeks to challenge the provisional attachment orders dated 26/11/2018 directing the attachment of the Bank Account No.30336873890 held by the writ applicant with the State Bank of India, commercial Branch, Ahmedabad and also the Account No.910020038421143 held by the writ applicant with the Axis bank, Sarkhej Gandhinagar Highway Branch, Ahmedabad, passed by the Assistant Commissioner of State Tax (Unit-33), Kadi, District Mehsana. The writ applicant also seeks to challenge the provisional attachment orders dated 30/10/2018 and 27/11/2018, respectively, directing attachment of the stock worth Rs.12,00,00,000/- (Rupees Twelve Crores) and Rs.19,17,81,818/- (Rupees Ninteen Crores Seventeen Lacs Eighty One Thousand Eight Hundred Eighteen only) respectively, held by the writ applicant in its factory premises on the respective dates.