Section 83 Assam GST Act 2017 : Provisional attachment to project revenue in certain cases

By | July 29, 2017
(Last Updated On: July 29, 2017)

 Section 83 Assam GST Act 2017

( Section 83 Assam GST Act 2017  Explains Provisional attachment to project revenue in certain cases  and is Covered in CHAPTER XV DEMANDS AND RECOVERY )

Provisional attachment to project revenue in certain cases

83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so 1o do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person 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).

 


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