https://www.taxtmi.com/acts?id=47182 Where physical possession of a valuable article is impracticable due to volume, weight, dangerous nature or similar physical characteristics, the authorised officer may serve an order prohibiting the owner or possessor from removing, parting with or dealing with the item except with prior permission, and such order is deemed to be seizure; sub-section (3) is qualified to apply only for reasons other than those stated in this proviso. en-us Wed, 08 Jan 2025 11:42:58 +0530 Wed, 08 Jan 2025 11:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47182 Where physical possession of a valuable article is impracticable due to volume, weight, dangerous nature or similar physical characteristics, the authorised officer may serve an order prohibiting the owner or possessor from removing, parting with or dealing with the item except with prior permission, and such order is deemed to be seizure; sub-section (3) is qualified to apply only for reasons other than those stated in this proviso. Act-Rules F. Acts / Amendment Acts Wed, 08 Jan 2025 11:42:58 +0530 https://www.taxtmi.com/acts?id=47182