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    <title>Provisional attachment to protect revenue in certain cases.</title>
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    <description>The Commissioner may, by written order during the pendency of specified recovery or assessment proceedings and to protect Government revenue, provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner; such provisional attachment ceases to have effect after the expiry of a one year period 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>The Commissioner may, by written order during the pendency of specified recovery or assessment proceedings and to protect Government revenue, provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner; such provisional attachment ceases to have effect after the expiry of a one year period from the date of the order.</description>
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