Provisional attachment cessation requires commissioner to notify banks and taxpayer of statutory release and restoration. Although provisional attachment under section 83(2) ceases automatically after the statutory period, the Board directs Commissioners to issue an intimation to the relevant bank or authority referencing the original attachment order and statutory cessation and indicating release/restoration of the property or account, with a copy to the person concerned; a prescribed release form is being considered and the procedure applies immediately, including to pending cases.