Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Provisional attachment power to protect revenue may be exercised, ceasing upon discharge of sums and evidence submission. The Settlement Commission may order provisional attachment of property belonging to an applicant during pending proceedings to protect revenue, by prescribed procedure. Such provisional attachment ceases when the sums due to the Central Government, for which the attachment was made, are discharged by the applicant and evidence of discharge is submitted to the Settlement Commission. The power is to be exercised by the Interim Board and the section applies mutatis mutandis to the Interim Board.
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.
Provisional attachment power to protect revenue may be exercised, ceasing upon discharge of sums and evidence submission.
The Settlement Commission may order provisional attachment of property belonging to an applicant during pending proceedings to protect revenue, by prescribed procedure. Such provisional attachment ceases when the sums due to the Central Government, for which the attachment was made, are discharged by the applicant and evidence of discharge is submitted to the Settlement Commission. The power is to be exercised by the Interim Board and the section applies mutatis mutandis to the Interim Board.
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