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<h1>Attachment and sale of property notice triggers prohibition on transfer and authorises sale to recover tax arrears.</h1> Notice under Section 79 attaches specified movable goods, immovable property and shares for sale to recover unpaid tax, cess, interest, penalty or fee; it lists asset particulars in separate schedules, prohibits transfer or creation of charges on attached assets (any such transfer or charge being invalid), and records the demand/recovery references and the authorised officer's signature and details.
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