Section 83. Provisional attachment to protect revenue
in certain cases.-
1[(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.]
(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).
