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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: property may be provisionally seized to protect revenue, revocable by bank guarantee and subject to valuation.</h1> 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.

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