TMI BlogLegality and validity of the Provisional attachment of all Bank Accounts - misclassification of products...Legality and validity of the Provisional attachment of all Bank Accounts - misclassification of products - Merely because there is a proceeding under section 67 would not mean that recourse to such a drastic power as under section 83 would be an automatic consequence, more so when petitioner has cooperated with the investigation. That apart, section 83 speaks of provisional attachment of any property including bank account. The record is silent as to whether any attempt has been made for provisi..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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