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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, provisionally attach any property, including bank accounts, of a taxable person during specified pending tax proceedings when he opines such attachment is necessary to protect government revenue, and every such provisional attachment ceases to have effect after the expiry of the prescribed 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, provisionally attach any property, including bank accounts, of a taxable person during specified pending tax proceedings when he opines such attachment is necessary to protect government revenue, and every such provisional attachment ceases to have effect after the expiry of the prescribed period from the date of the order.</description>
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