Amendment status not verified — confirm the current text below against the official source.
(1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74,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 provisionalhi any property, including bank account, belonging to the taxable person in such manner may be prescribed. (2) Any such provisional attachment shali cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1). 84, Where any notice of demand in respect of any tax, penalty, interest or any other amount payable Continuation under this Act, (hereafter in this section referred and validation to as "Government dues"), is served upon any of certain recovery taxable person or any other person and any appeal proceedings or revision application is filed or any other proceedings is initiated in respect of such Government dues, then- (a) where such Government dues are enhanced in such appeal, revisions or other proceedings, he Commissioner shall serve upon the taxable person or any other person another notice of demand in respect of the amount by which such Government dues are enhance and any Provisional attachment to protect revenue in certain cases. 472 recovery proceedings in relation to such Government dues as are covered by the notice of demand served upon him before the disposal of such appeal, revision or any other proceedings may, without the services of any fresh notice of demand, be continued from the stage at which such proceeding stood immediately before such disposal; (b) where such Government dues are reduced in such appeal, revision or in other proceedings- (i) it shall not be necessary for the Commissioner to serve upon the taxable person a fresh notice of demand; (ii) the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceeding is pending; any recovery proceeding initiated on the basis of the demand served upon him prior to the disposal of such appeal, revision or other proceeding may be continued in relation to the amount so reduced from the state at which such proceeding stood immediately before such disposal. CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES