https://www.taxtmi.com/caselaws?id=798448 Section 5(1)(b) permits provisional attachment only where there is a reasonable apprehension that the person concerned may deal with or alienate property to frustrate confiscation. A pre-existing interim judicial restraint against creating third-party rights, together with admitted insolvency proceedings concerning the secured debt, restricted dealings in the mortgaged property. These circumstances removed any credible risk of alienation or transfer capable of frustrating confiscation, rendering the statutory condition for provisional attachment unmet and the attachment and its confirmation unsustainable. en-us Mon, 31 Aug 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798448 Section 5(1)(b) permits provisional attachment only where there is a reasonable apprehension that the person concerned may deal with or alienate property to frustrate confiscation. A pre-existing interim judicial restraint against creating third-party rights, together with admitted insolvency proceedings concerning the secured debt, restricted dealings in the mortgaged property. These circumstances removed any credible risk of alienation or transfer capable of frustrating confiscation, rendering the statutory condition for provisional attachment unmet and the attachment and its confirmation unsustainable. Case-Laws Money Laundering Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798448