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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 assessment, inquiry or recovery proceedings, provisionally attach any property of the taxable person, including bank accounts, to protect the interest of the Government revenue; every 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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      <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 assessment, inquiry or recovery proceedings, provisionally attach any property of the taxable person, including bank accounts, to protect the interest of the Government revenue; every 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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