96[Power of Settlement Commission to order provisional attachment to protect
revenue.
245DD. (1) Where, during the
pendency of any proceeding before it, the Settlement Commission is of the opinion
that for the purpose of protecting the interests of the revenue it is necessary
so to do, it may, by order, attach provisionally any property belonging to the
applicant in the manner provided in the Second Schedule :
Provided that where a
provisional attachment made under section 281B is
pending immediately before an application is made under section 245C, an order under this sub-section shall
continue such provisional attachment up to the period up to which an order made
under section 281B would have continued if such
application had not been made :
Provided
further that where the Settlement Commission passes an order
under this sub-section after the expiry of the period referred to in the
preceding proviso, the provisions of sub-section (2) shall apply to such order
as if the said order had originally been passed by the Settlement Commission.
(2) Every provisional
attachment made by the Settlement Commission under sub-section (1) 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 Settlement
Commission may, for reasons to be recorded in writing, extend the aforesaid
period by such further period or periods as it thinks fit 97[***]].