··

(I) Where during the.pendencyofany proceedings under section62 or section 63 or secijon.,?.or section 67 or section 73 or section .74, the CQ?ioner is of the opinion that forthe purpose of protecting the interest of the Government revenue, itis necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to thetaxable person in'such manner as·maybe prescribed. (2) · Every such provisional attachmentshall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (I). Pnwisional attachment-, protect revenue in certaill cases.