Section 17B in Andhra Pradesh General Sales Tax Act, 1957
17B. Provisional attachment of property to protect revenue in certain cases.
(1)Where, during the pendency of any proceeding for the assessment of any turnover or for the assessment or reassessment of any turnover which has escaped assessment, the assessing authority is of the opinion that for the purpose of protecting the interest of the revenue it is necessary so to do, he may with the previous approval of the Commissioner, by order in writing, attach provisionally in the prescribed manner any property belonging to the assessee.(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.
