Power to order provisional attachment of property, bank account draconian in nature, says SC SECTIONS Last Updated: Apr 20, 2021, 07:44 PM IST Share Synopsis A bench of Justices D Y Chandrachud and M R Shah said the exercise of the power for ordering a provisional attachment must be preceded by the formation of an opinion by the Commissioner that it is necessary so to do for the purpose of protecting the interest of the government revenue. The Supreme Court Tuesday said the power to order a provisional attachment of the property including bank account of the taxable person is draconian in nature and must be based on tangible material. A bench of Justices D Y Chandrachud and M R Shah said the exercise of the power for ordering a provisional attachment must be preceded by the formation of an opinion by the Commissioner that it is necessary so to do for the purpose of protecting the interest of the government revenue.