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of <h1>Settlement Commission Can Provisional Attach Property Under Section Rules to Protect Revenue Interests for Six Months</h1> The Settlement Commission has the authority to provisionally attach any property of the applicant during ongoing proceedings if it deems necessary to protect revenue interests. Such provisional attachment continues existing attachments made under prior provisions and lasts for six months from the order date, with the possibility of extensions for reasons recorded in writing. From February 1, 2021, this power is exercised by the Interim Board, which is subject to the same provisions as the Settlement Commission.
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