(1.) HEARD learned counsel for the parties.
(2.) CONTENTION of the petitioner is that petitioner preferred a Revision Petition before the Revisional Authority on 8.03.2013 and even petitioner's application for interim relief has not been considered by the Revisional Authority and taking advantage the Assessing Officer has attached the Bank Account of the petitioner against the liability of Rs. 2,73,16,104/ -. It is submitted that petitioner is running a business and is not trying to escape from payment of liability but is availing the statutory remedy. It is further submitted that this Court has taken note of the fact in detail in one of the case, W.P.(T) No. 479 of 2013 {Adhunik Alloys and Power Limited Vs. State of Jharkhand and Ors.}, where the petitioner's Bank Accounts were attached, then this Court set aside the order of attachment.
(3.) LEARNED counsel for Revenue further submitted that against the liability of more than two crores as per his information about amount of rupees 27 lakhs is only in the Bank Account, which has been attached.