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<h1>Provisional attachment power: authority to seize applicant property during proceedings to protect revenue, ending on discharge.</h1> Section 127D authorises the Settlement Commission to order a provisional attachment of an applicant's property during pending proceedings to protect revenue, with the mode of attachment to be prescribed by rules. Such provisional attachment ends when the applicant discharges the sums due to the Central Government and furnishes evidence of discharge to the Commission. An amendment provides that, from a specified commencement date, the same power and provisions will be exercised by an Interim Board, applying the section mutatis mutandis to that board.
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