Provisional attachment power protects revenue during Settlement Commission proceedings, subject to written reasons and aggregate duration caps. The Settlement Commission may provisionally attach any property of an applicant during proceedings to protect revenue, continuing any existing section 281B attachment for its remaining duration; a provisional attachment expires six months from the order but may be extended for written reasons, provided total extensions do not exceed two years.
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 protects revenue during Settlement Commission proceedings, subject to written reasons and aggregate duration caps.
The Settlement Commission may provisionally attach any property of an applicant during proceedings to protect revenue, continuing any existing section 281B attachment for its remaining duration; a provisional attachment expires six months from the order but may be extended for written reasons, provided total extensions do not exceed two years.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
