Ajoy Nath Ray, J. - (1.) The respondents are not called upon in this application. Dr. Pal submits and relies in regard to such submission on paragraph 22 of the petition, that the writ petitioner was willing to furnish a bank guarantee for the disputed amount of about Rs. 8 lakh ; none the less an attachment order has been passed under Section 281B and consequentially Section 230A clearance has been refused.
(2.) Nothing is there in the correspondence to show that any offer of bank guarantee was made to the Department. It has been made for the first time to the writ court. Section 281B order records that no arrangement by way of bank guarantee was made. There is no impeachment of that sentence in the writ petition as being incorrect or mala fide.
(3.) Furthermore, if in regard to the outstandings of the two assessment years appeals are possible, and stay pending such appeal can also be applied for in the Department, I do not see why the writ court should be approached.;