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<h1>Section 83: Commissioner Can Provisionally Attach Property to Safeguard Revenue During Proceedings, Effective Up to One Year.</h1> Section 83 of the Himachal Pradesh Goods and Services Tax Act, 2017, allows the Commissioner to provisionally attach a taxable person's property, including bank accounts, to protect government revenue during ongoing proceedings under specified sections. This attachment is a protective measure to safeguard revenue interests and must be ordered in writing. The provisional attachment remains effective for up to one year from the date of the order.