Provisional attachment: property may be provisionally seized to protect revenue, revocable by bank guarantee and subject to valuation. Provisional attachment allows the Assessing Officer, with prior approval of specified senior tax authorities, to attach assessee property to protect revenue during specified proceedings; attachments lapse after six months but may be extended within statutory limits. Attachment is revocable on receipt of a scheduled bank guarantee at least equal to fair market value, with valuation by a Valuation Officer available and specified time limits for revocation. The Assessing Officer may invoke a guarantee to meet unpaid demands, require renewal, adjust realized amounts against demand, and release guarantees when no longer needed.