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    <title>Provisional attachment to protect revenue in certain cases.</title>
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    <description>Where proceedings under specified assessment, adjudication or recovery provisions are pending, the Commissioner may, by written order, provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner to protect Government revenue; such provisional attachment ceases to have effect after the expiry of the statutory time limit from the date of the order.</description>
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      <title>Provisional attachment to protect revenue in certain cases.</title>
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      <description>Where proceedings under specified assessment, adjudication or recovery provisions are pending, the Commissioner may, by written order, provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner to protect Government revenue; such provisional attachment ceases to have effect after the expiry of the statutory time limit from the date of the order.</description>
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