Provisional attachment protects government revenue by permitting temporary seizure of taxpayer property during pending tax proceedings.

The Chief Commissioner may, by written order, provisionally attach any property, including bank accounts, of a taxable person during the pendency of specified tax proceedings if he is of the opinion that such action is necessary to protect government revenue; such provisional attachments are to be made in the prescribed manner and cease to have effect after one year from the date of the order.

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