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Provisional attachment to protect revenue in certain cases

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..... r dealer or during any inspection or search in relation to the business of any person or dealer under this Act, the Commissioner is of the opinion that for the purpose of protecting the interest of the revenue it is necessary so to do, he may, notwithstanding anything contained in any law for the time being in force or any contract to the contrary, by order in writing, attach provisionally any p .....

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..... l be exercised by the Commissioner himself or by the Additional Commissioner to whom the Commissioner has delegated such power. ] ----------------------------- Notes:- 1. Inserted vide DVAT (Second Amendment) Act, 2005; Notification No. F.14(29)/LA/2005/333, Dated 16.11.2005 . w.e.f. 16.11.2005. - - statute, statutory provisions legislation, law, enactment, Acts, Rul .....

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