What is Provisional attachment to protect revenue in certain cases Section 46A of DVAT Act 2004
(1) Where, during the course of inquiry of any proceeding including any proceeding for recovery of any amount due in respect of any person or dealer or during any inspection or search in relation to the business of any person or dealer under this Act, the Commissioner is of the opinion that for the purpose of protecting the interest of the revenue it is necessary so to do, he may, notwithstanding anything contained in any law for the time being in force or any contract to the contrary, by order in writing, attach provisionally any property movable or immovable, belonging to such person or dealer.
(2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1):
PROVIDED that the Commissioner may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years:
PROVIDED FURTHER that the Commissioner may, by an order, revoke such order if the person or the dealer furnishes to the Commissioner, a Bank Guarantee in such time, for such period as may be specified by the Commissioner in this behalf:
PROVIDED ALSO that the power under this section shall be
exercised by the Commissioner himself or by the Additional
Commissioner to whom the
Commissioner has delegated such power.
DELHI VALUE ADDED TAX ACT 2004
Section 41 : Refund of tax for embassies, officials, international and public organizations
Section 44 : Application of the Delhi Land Reforms Act, 1954 for purposes of recovery
Section 45 : Continuation of certain recovery proceedings
Section 46 : Special mode of recovery
Section 46A : Provisional attachment to protect revenue in certain cases
Section 47 : Transfer of assets during pendency of proceedings void
Section 47A : Liability under this Act to be the first charge
Section 48 : Records and accounts
Section 49 : Accounts to be audited in certain cases
Section 51 : Credit and debit notes
Section 52 : Liability in case of transfer of business
Section 53 : Liability in case of company in liquidation
Section 54 : Liability of partners of firm to pay tax
Section 55 : Liability of guardians, trustees etc
Section 56 : Liability of Court of Wards, etc
Section 57 : Liability in other cases
Section 59 : Inspection of records
Section 60 : Power to enter premises and seize records and goods