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          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.

          <h1>Provisional attachment power protects revenue: Settlement Commission (now Interim Board) may provisionally attach applicant property during proceedings, time-limited.</h1> The Settlement Commission may provisionally attach any property of the applicant during the pendency of proceedings to protect revenue, using the procedure in the Second Schedule; such provisional attachment continues a pending attachment made under section 281B and, as to duration, ceases after six months from the Commission's order but may be extended for reasons recorded in writing. The power is exercisable by the Interim Board from the operative date in 2021, with the provisions applying mutatis mutandis.

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