Provisional attachment to protect revenue in certain cases.

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....n cases. 297. (1) Where during the pendency of any proceeding for the assessment of any tax bases, the Assessing Officer is of the opinion that for the purpose of protecting the interests of revenu....

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....    (3) The Chief Commissioner or the Commissioner may, for reasons to be recorded in writing, extend the period referred to in sub-section (2) by such further period or periods as he thin....