Provisional attachment to protect revenue in certain cases

Provisional attachment to protect revenue in certain cases.-

1. (1) Where during the pendency of any proceedings under section 21 or section 22 or section 23 or section 35, 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 dealer in such manner as may be prescribed.
2. (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).