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    <title>Power of Settlement Commission to order provisional attachment to protect revenue</title>
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    <description>The Settlement Commission may provisionally attach any property of the applicant during the pendency of proceedings to protect revenue, using the procedure in the Second Schedule; such provisional attachment continues a pending attachment made under section 281B and, as to duration, ceases after six months from the Commission&#039;s order but may be extended for reasons recorded in writing. The power is exercisable by the Interim Board from the operative date in 2021, with the provisions applying mutatis mutandis.</description>
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      <title>Power of Settlement Commission to order provisional attachment to protect revenue</title>
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      <description>The Settlement Commission may provisionally attach any property of the applicant during the pendency of proceedings to protect revenue, using the procedure in the Second Schedule; such provisional attachment continues a pending attachment made under section 281B and, as to duration, ceases after six months from the Commission&#039;s order but may be extended for reasons recorded in writing. The power is exercisable by the Interim Board from the operative date in 2021, with the provisions applying mutatis mutandis.</description>
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