Sir, Suppose as mentioned u/s 83, provisional attachment is made and Dept could not pass an order within 1 year and subsequently the property has been sold, So S.81 cannot invoked in such case. So Dept will have to go for S.79 if the person don't make any the payment, Right ? [asking Just for a clarity]
18:47 Illustration
38:50 CBIC Circular - 122(1) vs 122(2)
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Sir, Suppose as mentioned u/s 83, provisional attachment is made and Dept could not pass an order within 1 year and subsequently the property has been sold, So S.81 cannot invoked in such case. So Dept will have to go for S.79 if the person don't make any the payment, Right ? [asking Just for a clarity]
Yes you are right
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