Amendment status not verified — confirm the current text below against the official source.
Amendment of section 83 : ln the Principal Act, in seclion 83,for sub-section (1), the following sub-section shall be substituted, namely :- ,(1) Where, after the initiation of any proceeding under chapter xll, chapter xlv or chapter xv the Commissioner is of the opinion that for the purpose of protecting 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 tiaxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.". i0. Amendment of section 107 : ln the Principal Act, in section 107, in sub-section (6), the following proviso shall be inserted, namely :- . "provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five percent of the penalty has been paid by the appellant."'