Section 9 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
9. Amendment of section 83: In section 83 of the Delhi Goods and Services Tax Act, for sub-section (1), the
following sub-section shall be substituted, namely:––“(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, theCommissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it isnecessary so to do, he may, by order in writing, attach provisionally, any property, including bank account,belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner asmay be prescribed.”.
