Provisional attachment authority enables the settlement commission to protect tax revenue during proceedings, ending once dues are discharged.

The Settlement Commission may, during the pendency of proceedings, provisionally attach any property of the applicant to protect the interests of revenue in the prescribed manner; such provisional attachment ceases from the date the applicant discharges the sums due to the Central or State Government for which the attachment was made and submits evidence of that discharge to the Settlement Commission.

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