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    <title>Provisional attachment to protect revenue in certain cases.</title>
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    <description>Provisional attachment allows the Commissioner, during specified recovery or investigatory proceedings, to attach any property of the taxable person, including bank accounts, by written order when necessary to protect government revenue; such provisional attachment ceases to have effect after the expiry of a period of one year from the date of the order.</description>
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      <description>Provisional attachment allows the Commissioner, during specified recovery or investigatory proceedings, to attach any property of the taxable person, including bank accounts, by written order when necessary to protect government revenue; such provisional attachment ceases to have effect after the expiry of a period of one year from the date of the order.</description>
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