CW 4441/10 [1] IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH S.B. Civil Writ Petition No.4441/10 Emmthree Financial Services Pvt. Ltd. Versus Commissioner of Income Tax, Alwar & Ors. DATE OF ORDER : 05/04/2010 HON'BLE MR. JUSTICE AJAY RASTOGI Mr. Rajendra Prasad, for petitioner *** Instant petition has been filed against the communication made by Income Tax Officer, Ward No.2(3), Alwar dt.6th August, 2008 [Ann.6] whereby the Tehsildar, Hurda, District Bharatpur was informed that the land in question is under provisional attachment in terms of Sec.281-B of Income Tax Act, 1961 since 30th March, 2004 and further letter was sent from his office on 3rd March, 2010 in regard to property in question. Counsel for petitioner submits that under sub-section (2) of Sec.281-B of the Act life of provisional attachment is for the period of six months and which at the best could be extended upto 2 yrs. in terms of proviso to sub-sec.(2) of Sec.281-B of the Act and if it is taken to be an order initially passed on 30th March, 2004 atleast on the date of issuance of letter dt.6th August, 2008 statutory period for provisional attachment of the property by passage of time has expired. As such, the property in question cannot be CW 4441/10 [2] considered to be in provisional attachment u/s.281-B of the Act. Counsel further submits that petitioner sent an application to the concerned authority apprising the legal position on 17th March, 2010. But, the authority has not responded to the application, which compelled him to approach this Court by filing instant petition. Without going into merits of the matter at this stage, this court considers it appropriate to direct the petitioner to make a fresh representation to the concerned competent authority within one month and the authority may consider and decide the same within one month, thereafter, after affording opportunity of hearing to the petitioner, by passing a speaking order in accordance with law. Decision whereof be communicated to the petitioner, who if feels aggrieved, will be free to avail remedy under the law. With the above directions/observations, the writ petition stands disposed of. [AJAY RASTOGI], J. FRBOHRA4441CW10 05-04.doc