Provisional attachment protects government revenue by temporarily attaching taxpayer property during pending tax proceedings, subject to a fixed time limit.

Provisional attachment permits the Commissioner, by written order, to provisionally attach any property, including bank accounts, of a taxable person during pending tax assessment or recovery proceedings when necessary to protect Government revenue, in the manner prescribed; such provisional attachment ceases to have effect after the expiry of a one year period from the date of the order.

---

---

---