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CMA Final · Direct Tax Laws and International Taxation · Survey, Search and Seizure

An authorised officer serves a prohibitory order on 10 March under section 247(4)(b) on a bank account because seizure is not practicable for reasons other than volume, weight or dangerous nature. Which statement is correct?

The order cannot remain in force beyond sixty days from its date, and serving it is not treated as seizure of the bank account. The six-month period belongs to provisional attachment under a different sub-section.

  1. AThe order stays in force for at most sixty days from its date and is not deemed seizureCorrect
  2. BThe order stays in force for six months and is deemed seizure
  3. CThe order stays in force indefinitely until assessment is complete
  4. DThe order is deemed seizure and lasts sixty days

Explanation

Section 247(4)(b)(ii) limits such an order to a period not exceeding sixty days from the date of the order. Clause (iii) states that serving it is not deemed seizure. The six-month period relates to provisional attachment, not this order.

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