Provisional attachment to protect revenue in certain cases

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Full Text of the Document

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....ny amount due in respect of any person or dealer or during any inspection or search in relation to the business of any person or dealer under this Act, the Commissioner is of the opinion that for the purpose of protecting the interest of the revenue it is necessary so to do, he may,  notwithstanding anything contained in any law for the time being in  force or any contract to the contrar....