- (1.) Heard learned counsel for the parties. The matter has been listed in view of the permission sought by the counsel for the petitioner with a prayer for interim relief as the petitioner's bank account has been attached by the order dated 21st January, 2013 passed in view of demand notice under Section 46 of the Jharkhand Value Added Tax Act, 2005.
(2.) The petitioner's contention is that the petitioner preferred an appeal, and the revision in two different matters, challenging the demand which is against the petitioner amounting to Rs. 28,46,913/- and Rs. 18,05,932/-. In the petitioner's appeal and revision, no date has been fixed and so far as conduct of the petitioner is concerned, orders were passed on 29th November, 2012 in first matter and that order was served upon the petitioner on 7th December, 2012 and the petitioner preferred appeal on 7th January, 2013 and no date was fixed by the appellate authority and on 23rd December, 2012, notice was issued asking the petitioner to make payment of demand of Rs. 28,46,913/- by 19th January, 2013. Similarly, notice was issued for another demand. The petitioner moved an application before the Commissioner of Commercial Taxes, Jharkhand and revisional authority on 12th January, 2013 itself for early fixation of hearing of the revision petition along with application for stay. No date was fixed by the revisional authority or by the appellate authority in the respective matters and on 21st January, 2013, the petitioner's bank account has been attached on account of demand of Rs. 46,52,845/-. It is submitted that the petitioner is having approximately one thousand employees in it's all units and the petitioner is not running away from the clutches of the Revenue in any manner.
(3.) Looking to the petitioner's establishment, yet in this way the petitioner's bank account has been attached affecting large number of employees. It is submitted that in other matters also, this Court has already taken note of fact that the revenue and appellate authority are not fixing the date of hearing and even after several years, no recovery is effected and all of a sudden, in old matters, attachment orders are issued.;