State Act
83
Section 83. Provisional attachment to protect revenue in certain cases.
The Telangana Goods and Services Tax Act, 2017.
Act no. 23 of 20172017In forceTelangana (State Act)
83. 173[(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).