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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 the pendency of specified tax proceedings when necessary to protect government revenue; such provisional attachment ceases to have effect after the statutory time-limit from the date of the order.</description>
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      <description>The Commissioner may, by written order, provisionally attach any property including bank accounts of a taxable person during the pendency of specified tax proceedings when necessary to protect government revenue; such provisional attachment ceases to have effect after the statutory time-limit from the date of the order.</description>
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