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<h1>Section 83 of Rajasthan GST Act: Commissioner Can Temporarily Attach Property to Protect Revenue for Up to One Year.</h1> Section 83 of the Rajasthan Goods and Services Tax Act, 2017, allows the Commissioner to provisionally attach a taxable person's property, including bank accounts, during proceedings under specified sections if deemed necessary to protect government revenue. This attachment is executed through a written order and is intended to secure the government's interests. The provisional attachment remains effective for up to one year from the date of the order.