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    <title>Provisional attachment to protect revenue in certain cases.</title>
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    <description>Where proceedings under specified GST recovery provisions are pending and the Commissioner considers it necessary to protect Government revenue, the Commissioner may, by written order, provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner; such provisional attachment ceases to have effect after a fixed duration of one year 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 GST recovery provisions are pending and the Commissioner considers it necessary to protect Government revenue, the Commissioner may, by written order, provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner; such provisional attachment ceases to have effect after a fixed duration of one year from the date of the order.</description>
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