Provisional attachment to protect revenue in certain cases.

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..... ting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed. ] (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year .....

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