Section 24(1) in The Himachal Pradesh Lokayukta Act, 2014
(1)Where the Lokayukta or any officer authorized by it in this behalf, has reason to believe, the reason for such belief has to be recorded in writing, on the basis of material in his possession, that-(a)any person is in possession of any proceeds of corruption;(b)such person is accused of having committed an offence relating to corruption; and(c)such proceeds of corruption are likely to be concealed, transferred or dealt with in any manner which may result in frustrating any proceedings relating to confiscation of such proceeds of corruption, the Lokayukta or the authorized officer may, by order in writing, provisionally attach such property for a period not exceeding ninety days from the date of the order, in the manner provided in the Second Schedule to the Income tax Act, 1961 and the Lokayukta and the officer shall be deemed to be an officer under sub-rule (c) of rule 1 of that Schedule.
