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697 results for “section 68”+ Section 24clear

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Key Topics

Addition to Income34Section 26024Section 80H22Section 48210Section 710Section 260A6Section 45Section 139(1)4Section 139(4)4Deduction

M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

WP/26037/2005HC Karnataka06 Dec 2019

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

Section 115

68 be introduced. Clause (vi) of Section 17(2) does not occur in depiction to treat anything as a fringe benefit as perquisite which may otherwise not come within its purview. In fact, none of the provisions under Section 17(2) or under the impugned rules deviate from the basis concept of perquisites and fringe benefits as part

SRI. KRISHNA REDDY vs. THE STATE OF KARNATAKA

WP/11553/2019HC Karnataka06 Sept 2022

Bench: The Hon'Ble Mr Justice Suraj Govindaraj Writ Petition No. 11551 Of 2019 (La-Res) C/W Writ Petition No. 25329 Of 2017 (La-Res) Writ Petition No. 25759 Of 2017 (La-Res) Writ Petition No. 11550 Of 2019 (La-Res) Writ Petition No. 11553 Of 2019 (La-Res)

Section 11A

Showing 1–20 of 697 · Page 1 of 35

...
3
Depreciation3
Penalty2
Section 24(1)(A)
Section 25

SECTION 24 AND 25 OF THE ACT, CENTRAL ACT 30 OF 2013 AND ETC. ***** IN W.P.NO.25759/2017 BETWEEN: VENKATASWAMAIAH @ K. VENKATASWAMAPPA S/O LATE KRISHNAPPA AGED ABOUT 68

M SURESH KUMAR vs. THE STATE OF KARNATAKA

WP/11551/2019HC Karnataka06 Sept 2022

Bench: The Hon'Ble Mr Justice Suraj Govindaraj Writ Petition No. 11551 Of 2019 (La-Res) C/W Writ Petition No. 25329 Of 2017 (La-Res) Writ Petition No. 25759 Of 2017 (La-Res) Writ Petition No. 11550 Of 2019 (La-Res) Writ Petition No. 11553 Of 2019 (La-Res)

Section 11ASection 24(1)(A)Section 25

SECTION 24 AND 25 OF THE ACT, CENTRAL ACT 30 OF 2013 AND ETC. ***** IN W.P.NO.25759/2017 BETWEEN: VENKATASWAMAIAH @ K. VENKATASWAMAPPA S/O LATE KRISHNAPPA AGED ABOUT 68

AJITH U SHENOY vs. THE REGIONAL TRANSPORT AUTHORITY

WP/23190/2017HC Karnataka22 Jun 2017

Bench: The Hon’Ble Mrs.Justice S.Sujatha

68[3][ca] of the Act, the Regional Transport Authority and State Transport Authority has no jurisdiction to entertain the applications and applicants moving the applications for - 19 - permit of stage carriages not specified in the routes are to be rejected not being in conformity with Section 72 and the proviso thereof. It was further submitted that this order

THE HANUMAN TRANSPORT CO PVT LTD vs. THE REGIONAL TRANSPORT AUTHORITY

WP/23376/2017HC Karnataka22 Jun 2017

Bench: The Hon’Ble Mrs.Justice S.Sujatha

68[3][ca] of the Act, the Regional Transport Authority and State Transport Authority has no jurisdiction to entertain the applications and applicants moving the applications for - 19 - permit of stage carriages not specified in the routes are to be rejected not being in conformity with Section 72 and the proviso thereof. It was further submitted that this order

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

24. YOGESH SHETTY S/O ANTHAPPA SHETTY AGED ABOUT 59 YEARS R/AT NOVI MANE KALYANI NIVASA KUTHETHOOR, BAJAVAU POST MANGALURU DISTRICT-575030. 25. RAVINDRA SHETTY S/O KOCHAPPA SHETTY AGED ABOUT 65 YEARS R/AT NOVI MANE, KUTHETHOOR BAJAVAU POST MANGALURU DISTRICT-575030. 26. SANTHOSH SHETTY S/O SHEKAR SHETTY AGED ABOUT 50 YEARS R/AT KALLOLI BALIKE KUTHETHOOR, BAJAVAU PSOT MANGALURU DISTRICT

C MAHADESH @ AVVAMAHADESH vs. THE DEPUTY DIRECTOR

WP/46318/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

MEERAMA OVERSEAS PVT LTD vs. THE DEPUTY DIRECTOR

WP/62102/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

SHRI S THIMMARAJU vs. THE DEPUTY DIRECTOR

WP/36310/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

M GOPI vs. THE JOINT DIRECTOR

WP/15918/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

SHRI V BHASKAR vs. THE DEPUTY DIRECTOR

WP/27744/2018HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

SHRI C DEVARAJU vs. THE DEPUTY DIRECTOR

WP/48031/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/24444/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

M GOPI vs. THE JOINT DIRECTOR

WP/15917/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

M/S JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/17894/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

NATARAJ DAKSHINAMURHTY vs. THE ASSISTANT DIRECTOR

WP/6159/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

SRI S THIMMARAJU vs. THE ASSISTANT DIRECTOR

WP/42157/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

DESARAJU VENUGOPAL vs. THE ASSISTANT DIRECTOR

WP/8261/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

MR DYANI ANTONY PAUL vs. UNION OF INDIA

WP/38642/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/19313/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

68 complaint filed under Section 45 against the petitioner, as a result of which, the order of attachment by operation of law as contemplated under Section 5(3) would get extinguished. He would also contend that in case of petitioner, confirmation has not happened in terms of Section 8(3). Hence, by operation of law, provisional attachment