DENA BANK Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE writ petitioner-bank assails in this writ petition the notice dated February 2, 1988 served on them under section 17 of the Andhra Pradesh General Sales Tax Act, 1957. The bank brought to our notice another order made by the Deputy Commercial Tax Officer, Tandur, on February 3, 1988, by virtue of which the properties of Messrs. Vinedale Distilleries Private Limited were attached. Clause (5) of section 17 of the Act reads thus :

(2.) THEREFORE , if the amount is payable by the Vinedale Distilleries, it is open to the bank who has been served the notice under section 17 of the Act to act as indicated in clause (5) thereof. It is in this context the learned counsel for the bank prayed to release the properties attached under the Revenue Recovery Act on February 3, 1988.

(3.) THE writ petitioner-bank is, therefore, directed to have recourse to proceedings on the two aspects as indicated above. The writ petition for the aforesaid reason is dismissed. No costs. Advocate's fee Rs. 150. Writ petition dismissed. .