Provisional attachment protects government revenue by temporarily attaching taxpayer property during pending tax proceedings, subject to a fixed time limit. Provisional attachment permits the Commissioner, by written order, to provisionally attach any property, including bank accounts, of a taxable person during pending tax assessment or recovery proceedings when necessary to protect Government revenue, in the manner prescribed; such provisional attachment ceases to have effect after the expiry of a one year period 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 protects government revenue by temporarily attaching taxpayer property during pending tax proceedings, subject to a fixed time limit.
Provisional attachment permits the Commissioner, by written order, to provisionally attach any property, including bank accounts, of a taxable person during pending tax assessment or recovery proceedings when necessary to protect Government revenue, in the manner prescribed; such provisional attachment ceases to have effect after the expiry of a one year period from the date of the order.
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