1 sta25-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPEAL NO.25 OF 2010 IN VAT APPEAL NO.56 OF 2009 The Addl. Commissioner of Sales Tax. VAT-III ..Appellant. V/s. M/s. Reliable Paper Co, ..Respondent. Mr. V.A. Sonpal 'A' panel counsel for appellant. Mr. Ratan Kumar Samal for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 7TH JANUARY, 2011 P.C. :- 1. This appeal is filed under Section 27 of the Maharashtra Value Added Tax Act, 2002 against the order passed by the Maharashtra Sales Tax Appellate Tribunal dated 22/06/2010 whereby the provisional attachment levied on the bank account and debtors of the respondent by the Joint Commissioner of Sales Tax on 28/05/2009 has been quashed and set aside. Counsel for the appellant states that with the efflux of time, the provisional attachment levied on 28/05/2009 has come to an end after expiry of one year and the said order has not been revived. In these circumstances, the appeal has become infructuous and the same is disposed off as such. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)