83. Provisional attachment to protect revenue in certain cases.—

(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 to 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).