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of <h1>Section 83: Commissioner must list attached assets, notify parties, release or sell perishable items after payment.</h1> Where the Commissioner orders attachment of property under section 83, an order in the prescribed form must specify attached assets, including bank accounts. A copy is sent to relevant authorities to record encumbrance and to the person whose property is attached; encumbrance is removed only on the Commissioner's written instruction or upon expiry of one year from the attachment order, whichever is earlier. Perishable or hazardous property is released on payment of its market value or payable amount; if not paid, the Commissioner may sell it and apply proceeds against owed amounts. The affected person may object and, after hearing, the Commissioner may release property if not liable for attachment.
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