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<h1>Provisional attachment protects government revenue; Commissioner may attach property including bank accounts, ending after one year.</h1> Section 83 authorizes the Commissioner to make a written order of provisional attachment of any property, including bank accounts, belonging to a taxable person or specified persons when proceedings under the GST assessment, demand or recovery chapters are initiated and such attachment is necessary to protect Government revenue; attachments must follow the prescribed manner and automatically cease to have effect one year after the order date.