Section 35(1) in The Maharashtra Value Added Tax Act, 2002
(1)If during the course of inquiry in any proceedings including proceedings related to 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 interests of the revenue it is necessary so to do, then he may, notwithstanding anything contained in any law for the time being in force or any contract to the contrary, attach provisionally by order in writing any money due or which may become due to such person or dealer from any other person or any money which any other person holds or may subsequently hold for or on account of such person or dealer:Provided that, the Commissioner shall specify in his order the amount of money to which the order applies:Provided further that, the Commissioner may, by an order revoke such order, if the dealer furnishes, to the Commissioner, a bank guarantee, in such time, for such period, as may be specified, in the said order.
