"(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 (IA) of section
122, in such manner as may be prescribed.".
Section 83 • THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
Section 83(1)
bihar-goods-and-services-tax-amendment-act-2021-sec-83.json
•
Section 83
{
"act_title": "THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021",
"act_slug": "bihar-goods-and-services-tax-amendment-act-2021",
"section_label": "Section",
"section": {
"number": "83",
"title": "Section 83(1)",
"chapter": null,
"content": "\"(1) Where, after the initiation of any proceeding under Chapter XII,\nChapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose\nof protecting the interest of the Government revenue it is necessary so to do, he may,\nby order in writing, attach provisionally, any property, including bank account,\nbelonging to the taxable person or any person specified in sub-section (IA) of section\n122, in such manner as may be prescribed.\".",
"footnote": "",
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