Provisional attachment allows temporary seizure of taxpayer property, including bank accounts, to protect revenue during tax proceedings. The Commissioner may, by written order during the pendency of specified proceedings under the Act, provisionally attach any property, including bank ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisional attachment allows temporary seizure of taxpayer property, including bank accounts, to protect revenue during tax proceedings.
The Commissioner may, by written order during the pendency of specified proceedings under the Act, provisionally attach any property, including bank accounts, of a taxable person to protect Government revenue; such provisional attachment ceases to have effect after the expiry of one year from the date of the order and must be in the prescribed manner.
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