{"act":{"id":"arunachal-pradesh-goods-services-tax-act-2017-as","short_title":"The Arunachal Pradesh Goods and Services Tax Act, 2017","long_title":"An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Arunachal Pradesh and the matters connected therewith or incidental thereto","act_number":"6","act_year":2019,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Arunachal Pradesh","unit":"section","section_count":177,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.pdf","url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017-as/"},"unit":"section","section":{"number":"83","heading":"Provisional attachment to protect revenue in certain cases","text":"(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).","html":"

(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).

","words":104,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017-as/section/83/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (starts at 3), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/d1b487fc-d81f-4024-b65b-0ac0b083a20c/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}