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Manner of issuance of provisional attachment order

Rule 3 - Rules - Other Direct Tax Provisions - Rule 3 - 3. (1) Where the Director or any officer authorised in this behalf has reason to believe on the basis of material in his possession that the proceeds of crime or the property involved in money-laundering has to be provisionally attached, the said officer shall make a provisional attachment order. (2) The authorized officer shall endorse a copy of the provisional attachment order to all concerned including the persons in possession of the pr .....

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here is no likelihood of his being found at the residence within a reasonable time and he has not duly authorised any person to accept the service on his behalf, service may be made on any adult member in the family of such owner or person who is residing with him; or (d) if the service cannot be effected as provided in clauses (a) to (c) the serving officer shall affix one of the duplicate of the provisional attachment order at some conspicuous part of the premises in which the person or owner .....

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