Amendment status not verified — confirm the current text below against the official source.
(I) Where during the.pendency ofany proceedingsunder section62 or section 63 or secijon.,?.or section 67 or section 73 or section .74, the CQ?ioner is of the opinion that for the purpose of protectingthe interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionallyany property, includingbank account, belongingto the taxable person in'such manner as·maybeprescribed. (2) · Every such provisional attachment shall cease to have effect after the expiryof a period of one year from the date of the order made under sub-section (I). Pnwisional attachment-, protect revenue in certaill cases.