IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION WRIT WRIT WRIT PETITION (L) NO. 2352 OF 2006 PETITION (L) NO. 2352 OF 2006 PETITION (L) NO. 2352 OF 2006 Bombay Dyeing and Manufacturing ... Petitioner Co. Ltd. & Anr. V/s. The State of Maharashtra & Ors. ... Respondents Mr. N.H. Seervai, Sr. Counsel with Mr. P.J. Range for the petitioner. Mr. Pradip Jadhav, AGP for respondent. CORAM CORAM CORAM : F.I. REBELLO & : F.I. REBELLO & : F.I. REBELLO & ANOOP ANOOP ANOOP V. MOHTA,JJ. V. MOHTA,JJ. V. MOHTA,JJ. DATED DATED DATED : 6th October, 2006 : 6th October, 2006 : 6th October, 2006 P.C. . Rule. Heard forthwith. 2. Show Cause Notices amongst other were issued to the petitioners herein on 12.04.2006. The show cause notice was also issued to Mr. Radesh Sharma and also Ms. Richa Arora, General Manager of M/s. Britania Ind. Ltd. The petitioners appeared and showed cause. Subsequent to that an order came to be passed on 18.05.2006 under which the District Collector held that Entertainment Tax and fine is to be recovered from General Manager Head Marketing of Britannia Industries Ltd. The amount specified is Rs. 28,99,104.75. There was no order passed against petitioners herein. The grievance of the petitioner ( 2 ) is that on 30th September, 2006 an order of attachment in execution was passed against them and a notice served on their bankers Standard Chartered Bank, Fort Branch Mumbai. It is thus submitted that this action is without jurisdiction and consequently, the order of attachment is liable to be quashed and set aside. 2. On behalf of respondent State learned AGP submits that considering the definition, clauses in the relevant Acts, petitioners are liable to pay fine. We are afraid that it cannot be accepted considering that after the Show Cause Notice, order was passed only against Britania Industries and not against petitioners herein. Once that be the case, no order of attachment for execution has been passed against petitioners. In the light of that rule is made absolute in terms of prayer clauses (a) & (b). In the peculiar circumstances, no order as to costs. 3. The parties to act on the authenticated copy of this order. [F.I. [F.I. [F.I. REBELLO, J.] REBELLO, J.] REBELLO, J.] ( 3 ) [ANOOP [ANOOP [ANOOP V. MOHTA, J.] V. MOHTA, J.] V. MOHTA, J.]