Provisional attachment to protect revenue in certain cases

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..... (1) An Assessing Officer may attach provisionally, by order in writing, any property belonging to the assessee in the manner provided in the Fifth Schedule, if he is of the opinion that it is necessar .....

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..... ons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years. - .....

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