K.S. Jhaveri, J.

1. By way of this petition, the petitioner has challenged letter/order dated 14/18-12-2000 together with notice of the same date, which is at annexure-A to the petition, and has prayed to prohibit the respondent or any other persons with whom the petitioner's monies might be lying either under fixed deposit receipts or call money or otherwise, to make payment to the Income Tax Department in respect of the dues of Shri Om Prakash Agrawal and the members of his group.

2. The petitioner is a cooperative bank registered under the Cooperative Societies Act, 1961. One Adarsh Cooperative Bank Ltd. was incorporated under the provisions of the Gujarat Cooperative Societies Act, 1961, on 5.8.1974. The name of said bank was changed to Vikram Cooperative Bank Ltd. Management of the said bank was in the hands of one Shri Om Prakash Agrawal in the year 1980-81. The Income-Tax Department conducted series of search operations on the said bank during the period from 8th to 10th November 1981 in connection with certain transactions of Shri Om Prakash Agrawal. Serious irregularities were found during the investigation and some prohibitions were imposed. The Board of Director