IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.17135 of 2010 BRITANNIA INDUSTRIES LTD., A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT 5/1A, HUNGERFORD STREET, KOLKATA-700 017 AND INCLUDING ITS BRANCH (DEPOT) SITUATED AT DIDARGANJ, PATNA CITY, PATNA THROUGH ITS AUTHORIZED SIGNATORY, MANOJ KUMAR AGRAWAL, SON OF SHRI KAILASH PRASAD AGRAWAL, RESIDENT OF DIAMOND CITY WEST, FLAT NO.7C, TOWER-6, 18, HO-CHIN-MIN SARINI, POLICE STATION-BEHALA, KOLKATA. …………..PETITIONER. VERSUS 1. THE STATE OF BIHAR THROUGH THE PRINCIPAL SECRETARY-CUM-COMMISSIONER OF COMMERCIAL TAXEX, VIKASH BHAWAN, BAILEY ROAD, PATNA. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), PATNA. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, PATLIPUTRA CIRCLE, PATNA. ……………RESPONDENTS. ----------- 2 07.10.2010 Heard the parties. Admittedly, petitioner has preferred an appeal under Section 72 of the Bihar VAT Act, 2005, which is pending before Joint Commissioner of Commercial Taxes (Appeal), Patna. It is also not in dispute that the appeal was filed on 1st September, 2010, but for some reason could not be considered on 24th September, 2010 and has been now fixed for consideration of 9th October, 2010. In the meanwhile, petitioner feels threatened that his bank account may be attached in view of Annexure-9, a demand notice dated 29th of September, 2010. Since appeal is pending before the statutory 2 appellate authority it will not be proper for this court to go into the facts or any other relevant issues of this case. But, noticing the peculiar facts, this writ petition is disposed of with a direction that the concerned respondents shall not attach the bank account of the petitioner pursuant to Annexure-9 issued from the office of Deputy Commissioner of Commercial Taxes, Patliputra Circle, Patna till 9th of October, 2010 and if impugned direction (Annexure-9) has already reached the bank the attachment shall not be effective till 9th October, 2010. It is further directed that the appellate authority shall apply his mind to the prayer of the appellant for stay of coercive process or demand notice in accordance with law on 9th October, 2010 and pass orders in accordance with law. Let a copy of this order be given to learned AAG- 3 for communication. AKV//PN ( Shiva Kirti Singh,J.) ( Hemant Kumar Srivastava,J.)