(8)The authorised officer may, by order in writing, provisionally attach any property belonging to the assessee, during the course of the search or seizure, or within a period of sixty days from the date of execution of the last of the authorisations for the search and such provisional attachment shall––(a)be made, if the authorised officer is satisfied, after recording the reasons in writing, that it is necessary to do so in the interest of the revenue, with the prior approval of Principal Director General or Director General or the Principal Director or Director; and(b)be valid for six months from the end of the month in which the order of provisional attachment is made, and the rules in this behalf made under section 413 shall, mutatis mutandis, apply to such provisional attachment.
