Exclusion of court stay from provisional attachment time limits clarifies that judicial injunctions pause attachment duration. Insertion of a proviso excluding from the provisional attachment time-limit any period during which assessment or reassessment proceedings are stayed by a court order or injunction, treated as retrospective to the earlier commencement date and applying to subsequent assessment years.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of court stay from provisional attachment time limits clarifies that judicial injunctions pause attachment duration.
Insertion of a proviso excluding from the provisional attachment time-limit any period during which assessment or reassessment proceedings are stayed by a court order or injunction, treated as retrospective to the earlier commencement date and applying to subsequent assessment years.
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