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 provisionally any property, including bank account, belonging to the taxable person 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 from the date of the order made under sub-section (1). PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 65 The West Bengal Goods and Services Tax Act, 2017. (Chapter XV.—Demands and Recovery.—Section 84.—Chapter XVI.—Liability to Pay in Certain Cases.—Sections 85-87.) Continuation and validation of certain recovery proceedings.