JUDGMENT :

(R.D. Dhanuka, J.)

1. Rule. Ms. Savita Nangare waives service on behalf of Respondent No. 1 in WPL 21538 of 2022. Mr. Vinod Nagula waives service for Petitioner in WPL 21538/2022 and Respondent Nos. 12 and 13 in WPL 20484 of 2022. Mr. V.A. Sonpal waives service for Respondent Nos. 3 and 4- State in WPL 21538 of 2022. Mr. Himanshu Takke, AGP waives service for Respondent No.1 State in WPL 20484 of 2022. Mr. Manish Doshi waives service for Respondent No.2 in WPL 21538/2022. Rule is made returnable forthwith. By consent of the parties, both the Writ Petitions are heard together and are being disposed of by a common order.

2. Petitioner-Punjab National Bank (hereinafter referred to as “Petitioner Bank”) has filed the Writ Petition (L) No. 20484 of 2022, inter alia, praying for a writ of Certiorari for quashing and setting aside the attachment order dated 22nd April, 2022 passed by the Assistant Commissioner of State Tax (hereinafter referred to as “Authority”). The Petitioner in Writ Petition (L) No. 21538 of 2022 has prayed for a writ of Certiorari for quashing and setting aside the attachment order dated 22nd April, 2022 passed by the Authority and further seeks an order and