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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 powers delegated to senior tax officers to enable protection of revenue within officers' territorial jurisdiction.</h1> The Excise and Taxation Commissioner-cum-Commissioner of State Tax delegates the power of provisional attachment of property to Additional Commissioners, Joint Commissioners and Deputy Commissioners of State Tax to protect revenue, subject to the exercise of those powers only within the territorial jurisdiction of the delegated officers unless otherwise specified.

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