He would submit that the said attachment orders were challenged by the petitioner and this Court vide order dated 15.02.2024 granted interim stay, subject to certain conditions and subsequently, the said interim order has been extended from time to time as long as, the effect of the attachment order is in existence. In the present case, the attachment order will be in existence for a period of six months from the date of provisional attachment order dated 10.01.2024 and after expiry of the period of six (6) months, the provisional attachment order would cease to have effect. Therefore, he would submit that once it is ceased to have effect immediately after expiry of six months, unless and otherwise it is extended in terms of proviso to Sub-section 2 of Section 281B of the Act. He pointed out that no such order extending the period has been made and hence, virtually, as on date, no attachment order is in existence and the impugned attachment order dated 10.01.2024 has been ceased to have effect by 10.07.2024 itself, i.e. after expiry of six months period in terms of Section 281B of the Act. Taking into consideration of this fact, the learned Senior counsel for the petitioner prays to pass appropriate orders.
