Provisional attachment protects government revenue during tax proceedings; property and bank accounts may be provisionally attached. The Commissioner may, where necessary to protect Government revenue during pendency of proceedings under sections 62, 63, 64, 67, 73 or 74, by written order provisionally attach any property, including bank accounts, belonging to the taxable person in the prescribed manner; such provisional attachment ceases to have effect one year after 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 protects government revenue during tax proceedings; property and bank accounts may be provisionally attached.
The Commissioner may, where necessary to protect Government revenue during pendency of proceedings under sections 62, 63, 64, 67, 73 or 74, by written order provisionally attach any property, including bank accounts, belonging to the taxable person in the prescribed manner; such provisional attachment ceases to have effect one year after the date of the order.
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