Provisional attachment can be ordered to protect government revenue during specified recovery proceedings, subject to eventual time-limited cessation. Provisional attachment enables the Commissioner to attach property of a taxable person by written order during specified recovery proceedings to protect government revenue, and any such attachment ceases to have effect after the expiry of a prescribed limited period from the date of the order.
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.
Provisions expressly mentioned in the judgment/order text.
Provisional attachment can be ordered to protect government revenue during specified recovery proceedings, subject to eventual time-limited cessation.
Provisional attachment enables the Commissioner to attach property of a taxable person by written order during specified recovery proceedings to protect government revenue, and any such attachment ceases to have effect after the expiry of a prescribed limited period from the date of the order.
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