https://www.taxtmi.com/acts?id=2901 Provisional attachment authorises the Commissioner to attach any movable or immovable property of a person or dealer during inquiries, inspections, searches, or recovery proceedings to protect the revenue, may be exercised by the Commissioner or delegated Additional Commissioner, ceases after a prescribed statutory period subject to written extensions up to a cumulative limit, and may be revoked if the dealer furnishes a Bank Guarantee for the period specified by the Commissioner. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Jul 2012 11:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2901 Provisional attachment authorises the Commissioner to attach any movable or immovable property of a person or dealer during inquiries, inspections, searches, or recovery proceedings to protect the revenue, may be exercised by the Commissioner or delegated Additional Commissioner, ceases after a prescribed statutory period subject to written extensions up to a cumulative limit, and may be revoked if the dealer furnishes a Bank Guarantee for the period specified by the Commissioner. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2901