Provisional attachment allows Commissioner to attach taxpayer property during specified proceedings to protect revenue, subject to a statutory time limit. Where proceedings under specified assessment, adjudication or recovery provisions are pending, the Commissioner may, by written order, provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner to protect Government revenue; such provisional attachment ceases to have effect after the expiry of the statutory time limit 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 allows Commissioner to attach taxpayer property during specified proceedings to protect revenue, subject to a statutory time limit.
Where proceedings under specified assessment, adjudication or recovery provisions are pending, the Commissioner may, by written order, provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner to protect Government revenue; such provisional attachment ceases to have effect after the expiry of the statutory time limit from the date of the order.
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