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[Cites 0, Cited by 0] [Section 27(2)] [Section 27] [Entire Act]

State of Telangana - Subsection

Section 27(2)(a) in Telangana Value Added Tax Act, 2005

(a)Where, during the pendency of any proceeding for the assessment or reassessment of any tax or turnover tax which has escaped assessment, the authority prescribed is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, may with the previous approval of the Commissioner, by order in writing, attach provisionally in the prescribed manner any property belonging to the dealer;