Provisional attachment secures government revenue by permitting attachment of taxpayer property during specified recovery proceedings. Provisional attachment allows the Commissioner, during specified recovery or investigatory proceedings, to attach any property of the taxable person, including bank accounts, by written order when necessary to protect government revenue; such provisional attachment ceases to have effect after the expiry of a period of one year 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 secures government revenue by permitting attachment of taxpayer property during specified recovery proceedings.
Provisional attachment allows the Commissioner, during specified recovery or investigatory proceedings, to attach any property of the taxable person, including bank accounts, by written order when necessary to protect government revenue; such provisional attachment ceases to have effect after the expiry of a period of one year from the date of the order.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.