Amendment of section 83, Rajasthan Act No. 9 of 2017.

For the existing sub-section

1. (1) of section 83 of the principal Act, the following shall be substituted, namely:— “(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV 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 taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.”.